{
  "version": "V20.10.8",
  "date": "2026-08-08",
  "title_fr": "Matrice de propriétaire comptable et de temporalité des 155 mesures",
  "title_en": "Accounting ownership and timing matrix for 155 measures",
  "method_fr": "Couche de consolidation située après les audits catégoriels et avant tout total global. Chaque mesure reçoit un sous-secteur comptable, une porte d’entrée dans le modèle, une règle temporelle et la preuve restant à produire. Les montants extraits sont des références documentaires : aucun n’est certifié pour le total global à ce stade.",
  "method_en": "Consolidation layer placed after category audits and before any global total. Every measure receives an accounting subsector, a model-entry gate, a timing rule and the evidence still required. Parsed amounts are documentary references: none is certified for the global total at this stage.",
  "measure_count": 155,
  "numeric_reference_count": 58,
  "certified_for_global_total_count": 0,
  "sector_counts": {
    "APUC": 81,
    "APUL": 10,
    "MULTI_APU": 36,
    "PUBLIC_ENTERPRISE": 7,
    "ASSO": 18,
    "MIXED_APU_PUBLIC_ENTERPRISE": 3
  },
  "gate_counts": {
    "cost_or_investment": 46,
    "candidate_saving": 14,
    "cash_revenue": 21,
    "no_autonomous_booking": 33,
    "net_restructuring": 8,
    "productivity_gate": 10,
    "funded_revenue_loss": 6,
    "enterprise_channel": 2,
    "linked_owner": 6,
    "implementation_cost": 2,
    "split_public_effect": 3,
    "mixed_enterprise_channel": 4
  },
  "timing_counts": {
    "transition_or_program_cost": 41,
    "phased_after_baseline": 14,
    "cash_after_effective_date": 20,
    "no_autonomous_timing": 33,
    "transition_then_net": 8,
    "five_year_program": 2,
    "five_year_productivity_ramp": 1,
    "realisation_contingent": 7,
    "five_year_training_program": 2,
    "effective_date_funded": 6,
    "enterprise_then_public_channel": 2,
    "long_term_research": 1,
    "concession_expiry": 1,
    "after_concession_expiry": 1,
    "target_2030": 1,
    "linked_timing": 6,
    "implementation_first": 2,
    "split_then_cash": 2,
    "ten_year_convergence": 2,
    "split_enterprise_public": 3
  },
  "measures": [
    {
      "measure_id": "1.01",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Réduction de l'Assemblée nationale de 577 à 125 députés, un par département",
      "title_en": "Reduce the National Assembly from 577 to 125 members, at least one per department",
      "source_effect_fr": "432 à 467 M€ par an",
      "source_effect_en": "€432–467m per year",
      "source_low_m_eur": 432.0,
      "source_high_m_eur": 467.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Décomposition coûts fixes / coûts variables à poursuivre ; la borne mécanique n’est pas une économie nette.",
      "financial_nature_en": "Fixed and variable costs still need to be separated; the mechanical ceiling is not a net saving.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.02",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Réduction du Sénat de 348 à 125 sénateurs",
      "title_en": "Reduce the Senate from 348 to 125 senators",
      "source_effect_fr": "232 à 250 M€ par an",
      "source_effect_en": "€232–250m per year",
      "source_low_m_eur": 232.0,
      "source_high_m_eur": 250.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Budget institutionnel : économie potentielle après ventilation coûts fixes / variables et transition",
      "financial_owner_rule_en": "Institutional budget: potential saving after fixed/variable cost and transition breakdown",
      "financial_nature_fr": "Ventiler dépenses directement liées aux sénateurs, personnels permanents, immobilier et engagements résiduels.",
      "financial_nature_en": "Separate senator-linked expenditure, permanent staff, property costs and residual commitments.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.03",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Réduction du gouvernement à 9 ministères de plein exercice, suppression des ministres délégués",
      "title_en": "Reduce the government to nine full ministries and abolish delegated ministers",
      "source_effect_fr": "90 à 180 M€ par an",
      "source_effect_en": "€90–180m per year",
      "source_low_m_eur": 90.0,
      "source_high_m_eur": 180.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Séparer économie de cabinets, fonctions politiques, fonctions support et éventuels coûts de réorganisation.",
      "financial_nature_en": "Separate cabinet savings, political functions, support functions and any reorganisation costs.",
      "deduplication_with": [
        "1.08"
      ],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.04",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Obligation de présence parlementaire avec sanctions financières automatiques",
      "title_en": "Mandatory parliamentary attendance with automatic financial penalties",
      "source_effect_fr": "150 M€ par an",
      "source_effect_en": "€150m per year",
      "source_low_m_eur": 150.0,
      "source_high_m_eur": 150.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Le rendement dépend du comportement futur ; la finalité première est l’assiduité, pas la création d’une recette.",
      "financial_nature_en": "The financial effect depends on future behaviour; the primary objective is attendance, not revenue generation.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.05",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Division par deux du crédit collaborateurs parlementaires",
      "title_en": "Halve parliamentary staff allowances",
      "source_effect_fr": "85 M€ par an",
      "source_effect_en": "€85m per year",
      "source_low_m_eur": 85.0,
      "source_high_m_eur": 85.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Budget parlementaire : économie potentielle après harmonisation de l'assiette et coûts de transition",
      "financial_owner_rule_en": "Parliamentary budget: potential saving after harmonising the baseline and transition costs",
      "financial_nature_fr": "Le chiffrage de 85 M€ est désormais rapproché d’enveloppes officielles ; il reste à harmoniser 2026 et à traiter indemnités de rupture/transition.",
      "financial_nature_en": "The €85m figure can now be compared with official envelopes; the next step is to harmonise the reference year and account for termination/transition costs.",
      "deduplication_with": [
        "1.01",
        "1.02"
      ],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.06",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Suppression des 1 758 conseillers régionaux",
      "title_en": "Abolish the 1,758 regional councillor seats",
      "source_effect_fr": "350 M€ par an",
      "source_effect_en": "€350m per year",
      "source_low_m_eur": 350.0,
      "source_high_m_eur": 350.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUL",
      "accounting_sector_fr": "Administrations publiques locales (APUL)",
      "accounting_sector_en": "Local government (APUL)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Le montant de 350 M€ ne peut pas être lu comme de seules indemnités : le périmètre des coûts institutionnels associés doit être documenté séparément et le périmètre 1 758/1 921 figé.",
      "financial_nature_en": "The €350m figure cannot represent allowances alone: associated institutional costs must be itemised separately and the 1,758/1,921 perimeter must be fixed.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.07",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Réduction de 50 pour cent des conseillers départementaux",
      "title_en": "Reduce departmental councillors by 50 percent",
      "source_effect_fr": "180 M€ par an",
      "source_effect_en": "€180m per year",
      "source_low_m_eur": 180.0,
      "source_high_m_eur": 180.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUL",
      "accounting_sector_fr": "Administrations publiques locales (APUL)",
      "accounting_sector_en": "Local government (APUL)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "La cible de 180 M€ suppose un périmètre plus large que les seules indemnités ; inventorier coûts d’assemblée et supports puis éliminer les recouvrements.",
      "financial_nature_en": "The €180m target assumes a broader scope than allowances alone; assembly and support costs must be inventoried and overlaps removed.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.08",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Limitation des cabinets ministériels à 10 membres",
      "title_en": "Limit ministerial cabinets to ten members",
      "source_effect_fr": "120 M€ par an",
      "source_effect_en": "€120m per year",
      "source_low_m_eur": 120.0,
      "source_high_m_eur": 120.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Budget de l'État : économie potentielle après photographie des cabinets et rémunérations",
      "financial_owner_rule_en": "State budget: potential saving after establishing the cabinet and remuneration baseline",
      "financial_nature_fr": "La mesure est directement chiffrable une fois la photographie des cabinets et rémunérations consolidée.",
      "financial_nature_en": "The measure becomes directly costable once cabinet headcount and remuneration are consolidated.",
      "deduplication_with": [
        "1.03"
      ],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.09",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Interdiction stricte du cumul des mandats exécutifs locaux",
      "title_en": "Strict ban on holding multiple local executive mandates",
      "source_effect_fr": "200 M€ par an",
      "source_effect_en": "€200m per year",
      "source_low_m_eur": 200.0,
      "source_high_m_eur": 200.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Règle d'incompatibilité : 0 € autonome sans assiette financière distincte",
      "financial_owner_rule_en": "Incompatibility rule: €0 autonomously without a distinct financial baseline",
      "financial_nature_fr": "Reformuler le périmètre opérationnel avant chiffrage pour ne pas attribuer une économie à une interdiction déjà existante.",
      "financial_nature_en": "Define the operational perimeter before costing so that no saving is attributed to a prohibition already in force.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.10",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Plafonnement des indemnités cumulées à 150 pour cent du mandat principal",
      "title_en": "Cap combined allowances at 150 percent of the main mandate",
      "source_effect_fr": "80 M€ par an",
      "source_effect_en": "€80m per year",
      "source_low_m_eur": 80.0,
      "source_high_m_eur": 80.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Indemnités publiques : économie potentielle seulement après microsimulation des cumuls",
      "financial_owner_rule_en": "Public allowances: potential saving only after microsimulation of overlapping allowances",
      "financial_nature_fr": "Construire une microsimulation des cumuls avant de retenir les 80 M€ dans le total consolidé.",
      "financial_nature_en": "Build a microsimulation of combined allowances before including €80m in a consolidated total.",
      "deduplication_with": [
        "1.09",
        "1.19",
        "1.06",
        "1.07",
        "1.11"
      ],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.11",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Réduction d'environ 30 pour cent des conseillers municipaux",
      "title_en": "Reduce municipal councillors by about 30 percent",
      "source_effect_fr": "250 M€ par an",
      "source_effect_en": "€250m per year",
      "source_low_m_eur": 250.0,
      "source_high_m_eur": 250.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUL",
      "accounting_sector_fr": "Administrations publiques locales (APUL)",
      "accounting_sector_en": "Local government (APUL)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Rapprocher le chiffrage de 250 M€ des comptes communaux : indemnités réellement versées, frais de séance, formation, assurance, logistique et fonctions support.",
      "financial_nature_en": "Reconcile the €250m estimate with municipal accounts: allowances actually paid, meeting costs, training, insurance, logistics and support functions.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.12",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Suppression du Conseil économique, social et environnemental national",
      "title_en": "Abolish the national Economic, Social and Environmental Council",
      "source_effect_fr": "36 M€ par an",
      "source_effect_en": "€36m per year",
      "source_low_m_eur": 36.0,
      "source_high_m_eur": 36.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "restructuring_net_effect",
      "consolidation_gate": "net_restructuring",
      "consolidation_gate_fr": "Restructuration — effet net après transferts et transition",
      "consolidation_gate_en": "Restructuring — net effect after transfers and transition",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_then_net",
      "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.",
      "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.",
      "evidence_required_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.",
      "financial_owner_rule_fr": "Budget CESE : effet net après coûts résiduels, personnels, immobilier et transition",
      "financial_owner_rule_en": "CESE budget: net effect after residual costs, staff, property and transition",
      "financial_nature_fr": "Le moteur vivant utilisera la référence 2026 sans réécrire le montant historique du Plan.",
      "financial_nature_en": "The live model will use the 2026 benchmark without rewriting the historical Plan figure.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.13",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Suppression des 13 conseils économiques, sociaux et environnementaux régionaux",
      "title_en": "Abolish the 13 regional economic, social and environmental councils",
      "source_effect_fr": "75 M€ par an",
      "source_effect_en": "€75m per year",
      "source_low_m_eur": 75.0,
      "source_high_m_eur": 75.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUL",
      "accounting_sector_fr": "Administrations publiques locales (APUL)",
      "accounting_sector_en": "Local government (APUL)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Le chiffrage de 75 M€ sera ventilé entre indemnités, personnels, fonctionnement et coûts mutualisés.",
      "financial_nature_en": "Break the €75m estimate into allowances, staff, operating costs and shared costs.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.14",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Transparence totale des rémunérations publiques sur plateforme dédiée",
      "title_en": "Full transparency of public remuneration on a dedicated platform",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Chiffrer séparément le coût de mise en œuvre ; les économies éventuelles d’audit ou de contrôle seront mesurées ex post.",
      "financial_nature_en": "Cost implementation separately; any audit/control savings should be measured ex post.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.15",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Plafonnement des rémunérations publiques à 6 fois le salaire minimum brut",
      "title_en": "Cap public remuneration at six times the gross minimum wage",
      "source_effect_fr": "320 M€ par an",
      "source_effect_en": "€320m per year",
      "source_low_m_eur": 320.0,
      "source_high_m_eur": 320.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Masse salariale publique : économie potentielle après définition de l'assiette, plafonds et exceptions",
      "financial_owner_rule_en": "Public payroll: potential saving after defining scope, caps and exceptions",
      "financial_nature_fr": "Définir précisément l’assiette et les exceptions de responsabilité avant de consolider les 320 M€.",
      "financial_nature_en": "Define the assessment base and responsibility-related exceptions precisely before consolidating the €320m figure.",
      "deduplication_with": [
        "1.20"
      ],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.16",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Suppression de la protection rapprochée à vie des anciens présidents",
      "title_en": "End lifetime close protection for former presidents",
      "source_effect_fr": "5 M€ par an",
      "source_effect_en": "€5m per year",
      "source_low_m_eur": 5.0,
      "source_high_m_eur": 5.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Budget de sécurité : économie potentielle uniquement après évaluation de la menace et dépenses réellement supprimées",
      "financial_owner_rule_en": "Security budget: potential saving only after threat assessment and expenditure actually removed",
      "financial_nature_fr": "Le montant de 5 M€ reste une estimation à consolider jusqu’à publication de données récentes ; la sécurité doit rester fondée sur l’évaluation de la menace.",
      "financial_nature_en": "The €5m figure remains an estimate to consolidate until recent official data are published; security arrangements should remain threat-assessment based.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.17",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Réduction du budget de la présidence et transparence intégrale",
      "title_en": "Reduce the presidential budget and ensure full transparency",
      "source_effect_fr": "30 M€ par an",
      "source_effect_en": "€30m per year",
      "source_low_m_eur": 30.0,
      "source_high_m_eur": 30.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Ventiler personnels, déplacements, sécurité, immobilier, investissement et fonctions transférables avant économie nette.",
      "financial_nature_en": "Separate staff, travel, security, property, investment and transferable functions before calculating a net saving.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.18",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Suppression des restaurants et buvettes parlementaires subventionnés",
      "title_en": "End subsidies for parliamentary restaurants and bars",
      "source_effect_fr": "12 M€ par an",
      "source_effect_en": "€12m per year",
      "source_low_m_eur": 12.0,
      "source_high_m_eur": 12.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Publier le coût net par établissement et bénéficiaire avant de consolider la cible.",
      "financial_nature_en": "Publish net cost by establishment and beneficiary category before consolidating the target.",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.19",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Suppression des avantages en nature non justifiés par la sécurité",
      "title_en": "Remove benefits in kind not justified by security",
      "source_effect_fr": "180 M€ par an",
      "source_effect_en": "€180m per year",
      "source_low_m_eur": 180.0,
      "source_high_m_eur": 180.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Dépenses / avantages en nature : économie potentielle après inventaire, hors sécurité justifiée",
      "financial_owner_rule_en": "Benefits in kind / expenditure: potential saving after inventory, excluding justified security",
      "financial_nature_fr": "Construire un registre de dispositifs avant chiffrage ; la sécurité justifiée reste hors suppression.",
      "financial_nature_en": "Build a scheme register before costing; justified security arrangements remain outside the removal scope.",
      "deduplication_with": [
        "1.16",
        "1.18"
      ],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "1.20",
      "category": "01",
      "category_fr": "Institutions",
      "category_en": "Institutions",
      "title_fr": "Harmonisation et plafonnement des régimes indemnitaires de la haute fonction publique",
      "title_en": "Harmonise and cap senior civil-service allowance schemes",
      "source_effect_fr": "450 M€ par an",
      "source_effect_en": "€450m per year",
      "source_low_m_eur": 450.0,
      "source_high_m_eur": 450.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Masse salariale publique : économie potentielle après assiette, plafonds et droits transitoires",
      "financial_owner_rule_en": "Public payroll: potential saving after scope, caps and transitional rights",
      "financial_nature_fr": "Définir l’assiette, les plafonds cibles et les droits acquis/transitoires avant consolidation.",
      "financial_nature_en": "Define the base, target caps and transitional/acquired-right rules before consolidation.",
      "deduplication_with": [
        "1.15"
      ],
      "audit_source": "/data/financial-audit-institutions.json"
    },
    {
      "measure_id": "2.01",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Suppression complète de l'échelon administratif régional",
      "title_en": "Completely abolish the regional administrative tier",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure file",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "restructuring_net_effect",
      "consolidation_gate": "net_restructuring",
      "consolidation_gate_fr": "Restructuration — effet net après transferts et transition",
      "consolidation_gate_en": "Restructuring — net effect after transfers and transition",
      "accounting_sector": "APUL",
      "accounting_sector_fr": "Administrations publiques locales (APUL)",
      "accounting_sector_en": "Local government (APUL)",
      "sector_split_required": false,
      "timing_class": "transition_then_net",
      "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.",
      "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.",
      "evidence_required_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.",
      "financial_owner_rule_fr": "Budget public : effet net après transferts, coûts fixes et transition ; pas de règle proportionnelle",
      "financial_owner_rule_en": "Public budget: net effect after transfers, fixed costs and transition; no proportional rule",
      "financial_nature_fr": "Restructuration",
      "financial_nature_en": "Restructuring",
      "deduplication_with": [
        "1.06",
        "1.13",
        "2.03",
        "2.09",
        "2.10",
        "3.10",
        "3.11",
        "3.12"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.02",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Suppression des intercommunalités, retour à la souveraineté communale",
      "title_en": "Abolish inter-municipal structures and restore municipal sovereignty",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure file",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "restructuring_net_effect",
      "consolidation_gate": "net_restructuring",
      "consolidation_gate_fr": "Restructuration — effet net après transferts et transition",
      "consolidation_gate_en": "Restructuring — net effect after transfers and transition",
      "accounting_sector": "APUL",
      "accounting_sector_fr": "Administrations publiques locales (APUL)",
      "accounting_sector_en": "Local government (APUL)",
      "sector_split_required": false,
      "timing_class": "transition_then_net",
      "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.",
      "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.",
      "evidence_required_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.",
      "financial_owner_rule_fr": "Budget public : effet net après transferts, coûts fixes et transition ; pas de règle proportionnelle",
      "financial_owner_rule_en": "Public budget: net effect after transfers, fixed costs and transition; no proportional rule",
      "financial_nature_fr": "Restructuration",
      "financial_nature_en": "Restructuring",
      "deduplication_with": [
        "1.11",
        "2.03",
        "2.08",
        "2.09",
        "2.10"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.03",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Transition sans licenciement sec, mobilité accompagnée des 128 000 agents",
      "title_en": "Transition without forced redundancies, supported mobility for 128,000 staff",
      "source_effect_fr": "Investissement",
      "source_effect_en": "Investment",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Investissement de transition",
      "financial_nature_en": "Transition investment",
      "deduplication_with": [
        "2.01",
        "2.02",
        "2.09",
        "2.10",
        "2.11",
        "2.12"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.04",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Mission interministérielle de nettoyage législatif sur 5 ans",
      "title_en": "Five-year interministerial legislative clean-up mission",
      "source_effect_fr": "8 à 12 Md€ par an",
      "source_effect_en": "€8–12bn per year",
      "source_low_m_eur": 8000.0,
      "source_high_m_eur": 12000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "five_year_program",
      "timing_rule_fr": "Mission prévue sur cinq ans : isoler les coûts annuels puis ne comptabiliser que les coûts réellement supprimés.",
      "timing_rule_en": "Five-year mission: isolate annual costs, then book only costs actually removed.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Gain de productivité",
      "financial_nature_en": "Productivity gain",
      "deduplication_with": [
        "2.05",
        "2.06",
        "2.07",
        "2.08",
        "2.09",
        "9.01",
        "9.02"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.05",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Règle « une norme créée, deux supprimées » constitutionnalisée",
      "title_en": "Constitutionalise a one-in, two-out rule for regulations",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Règle structurelle",
      "financial_nature_en": "Structural rule",
      "deduplication_with": [
        "2.04",
        "2.06"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.06",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Réduction du nombre de codes juridiques de 69 à 20 maximum",
      "title_en": "Reduce the number of legal codes from 69 to no more than 20",
      "source_effect_fr": "Réduction de 69 à 20 codes maximum",
      "source_effect_en": "Reduce from 69 to at most 20 codes",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Règle structurelle",
      "financial_nature_en": "Structural rule",
      "deduplication_with": [
        "2.04",
        "2.05"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.07",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Digitalisation complète de l'administration sur 5 ans",
      "title_en": "Fully digitise the administration over five years",
      "source_effect_fr": "10 à 15 Md€ par an",
      "source_effect_en": "€10–15bn per year",
      "source_low_m_eur": 10000.0,
      "source_high_m_eur": 15000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "productivity_contingent",
      "consolidation_gate": "productivity_gate",
      "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu",
      "consolidation_gate_en": "Productivity — €0 until a real cost disappears",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "five_year_productivity_ramp",
      "timing_rule_fr": "Transformation numérique sur cinq ans : gains uniquement au rythme des coûts réellement évités.",
      "timing_rule_en": "Five-year digital transformation: gains only as real costs are avoided.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Lien vérifiable entre productivité et poste/contrat/achat/recrutement effectivement évité.",
      "evidence_required_en": "Verifiable link between productivity and an actually avoided post/contract/purchase/hire.",
      "financial_owner_rule_fr": "Productivité / capacité : 0 € tant qu’un poste, contrat ou coût réel n’a pas disparu ou été évité",
      "financial_owner_rule_en": "Productivity / capacity: €0 until a real position, contract or cost disappears or is demonstrably avoided",
      "financial_nature_fr": "Gain de productivité",
      "financial_nature_en": "Productivity gain",
      "deduplication_with": [
        "2.04",
        "2.08",
        "2.09",
        "2.13",
        "9.01",
        "9.02"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.08",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Guichet unique départemental pour toutes les démarches",
      "title_en": "Create a single departmental access point for all procedures",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Règle structurelle",
      "financial_nature_en": "Structural rule",
      "deduplication_with": [
        "2.02",
        "2.07",
        "2.09"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.09",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Non-remplacement de 30 à 50 pour cent des départs naturels",
      "title_en": "Do not replace 30 to 50 percent of natural departures",
      "source_effect_fr": "Économie budgétaire — non chiffrée dans la table source",
      "source_effect_en": "Budget saving — not quantified in source table",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Économie de masse salariale",
      "financial_nature_en": "Payroll saving",
      "deduplication_with": [
        "2.01",
        "2.02",
        "2.03",
        "2.07",
        "2.08",
        "2.10",
        "2.11",
        "2.12",
        "2.13",
        "3.03",
        "3.04",
        "9.01",
        "9.02"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.10",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Mobilité interne accompagnée vers les services prioritaires",
      "title_en": "Supported internal mobility towards priority services",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "productivity_contingent",
      "consolidation_gate": "productivity_gate",
      "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu",
      "consolidation_gate_en": "Productivity — €0 until a real cost disappears",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "realisation_contingent",
      "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.",
      "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Lien vérifiable entre productivité et poste/contrat/achat/recrutement effectivement évité.",
      "evidence_required_en": "Verifiable link between productivity and an actually avoided post/contract/purchase/hire.",
      "financial_owner_rule_fr": "Productivité / capacité : 0 € tant qu’un poste, contrat ou coût réel n’a pas disparu ou été évité",
      "financial_owner_rule_en": "Productivity / capacity: €0 until a real position, contract or cost disappears or is demonstrably avoided",
      "financial_nature_fr": "Redéploiement",
      "financial_nature_en": "Redeployment",
      "deduplication_with": [
        "2.03",
        "2.09",
        "2.11",
        "2.12"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.11",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Rupture conventionnelle revalorisée à un mois de salaire par année",
      "title_en": "Raise mutually agreed severance to one month of salary per year",
      "source_effect_fr": "Investissement",
      "source_effect_en": "Investment",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Investissement de transition",
      "financial_nature_en": "Transition investment",
      "deduplication_with": [
        "2.03",
        "2.09",
        "2.10"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.12",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Cessation progressive d'activité pour les seniors de 58 à 62 ans",
      "title_en": "Progressive reduction of activity for staff aged 58 to 62",
      "source_effect_fr": "Investissement",
      "source_effect_en": "Investment",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Investissement de transition",
      "financial_nature_en": "Transition investment",
      "deduplication_with": [
        "2.03",
        "2.09",
        "2.10"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "2.13",
      "category": "02",
      "category_fr": "Administration et fonction publique",
      "category_en": "Administration and civil service",
      "title_fr": "Formation diplômante de 400 000 agents à l'intelligence artificielle",
      "title_en": "Degree-awarding AI training for 400,000 public employees",
      "source_effect_fr": "Investissement",
      "source_effect_en": "Investment",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "five_year_training_program",
      "timing_rule_fr": "Formation sur cinq ans : coût explicite avant toute productivité budgétaire constatée.",
      "timing_rule_en": "Five-year training programme: explicit cost before any observed budget productivity.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Investissement de compétences",
      "financial_nature_en": "Skills investment",
      "deduplication_with": [
        "2.07",
        "2.09",
        "3.04",
        "9.01",
        "9.02"
      ],
      "audit_source": "/data/financial-audit-administration.json"
    },
    {
      "measure_id": "3.01",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie A, audit du train de vie des 552 entités préservées",
      "title_en": "Category A: operating-cost audit of the 552 entities retained",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure files",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Audit et contrôle",
      "financial_nature_en": "Audit and control",
      "deduplication_with": [
        "3.02",
        "3.03",
        "3.04",
        "2.07",
        "2.09",
        "1.15",
        "1.20"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.02",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie A, plafonnement des rémunérations dirigeantes",
      "title_en": "Category A: cap executive compensation",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure files",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Budget public : économie potentielle seulement après preuve de dépense réellement supprimée, nette de transition",
      "financial_owner_rule_en": "Public budget: potential saving only after proof of expenditure actually removed, net of transition costs",
      "financial_nature_fr": "Économie salariale ciblée",
      "financial_nature_en": "Targeted payroll saving",
      "deduplication_with": [
        "1.15",
        "1.20",
        "3.01"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.03",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie A, mutualisation interministérielle des fonctions support",
      "title_en": "Category A: interministerial pooling of support functions",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure files",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Budget public : économie potentielle seulement après preuve de dépense réellement supprimée, nette de transition",
      "financial_owner_rule_en": "Public budget: potential saving only after proof of expenditure actually removed, net of transition costs",
      "financial_nature_fr": "Économie budgétaire ciblée",
      "financial_nature_en": "Targeted budget saving",
      "deduplication_with": [
        "2.07",
        "2.09",
        "3.04",
        "3.05",
        "3.06",
        "3.07",
        "3.08",
        "3.09",
        "3.10",
        "3.11",
        "3.12"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.04",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie A, déploiement systématique de l'intelligence artificielle",
      "title_en": "Category A: systematic deployment of artificial intelligence",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure files",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "productivity_contingent",
      "consolidation_gate": "productivity_gate",
      "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu",
      "consolidation_gate_en": "Productivity — €0 until a real cost disappears",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "realisation_contingent",
      "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.",
      "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Lien vérifiable entre productivité et poste/contrat/achat/recrutement effectivement évité.",
      "evidence_required_en": "Verifiable link between productivity and an actually avoided post/contract/purchase/hire.",
      "financial_owner_rule_fr": "Productivité / capacité : 0 € tant qu’un poste, contrat ou coût réel n’a pas disparu ou été évité",
      "financial_owner_rule_en": "Productivity / capacity: €0 until a real position, contract or cost disappears or is demonstrably avoided",
      "financial_nature_fr": "Gain de productivité",
      "financial_nature_en": "Productivity gain",
      "deduplication_with": [
        "2.07",
        "2.09",
        "2.13",
        "3.03",
        "3.05",
        "9.01",
        "9.02",
        "9.03"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.05",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie B, fusion des 35 grappes d'opérateurs",
      "title_en": "Category B: merge 35 operator clusters",
      "source_effect_fr": "2,3 à 4,1 Md€ par an",
      "source_effect_en": "€2.3–4.1bn per year",
      "source_low_m_eur": 2300.0,
      "source_high_m_eur": 4100.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Restructuration",
      "financial_nature_en": "Restructuring",
      "deduplication_with": [
        "2.09",
        "2.10",
        "2.11",
        "3.03",
        "3.04",
        "3.06"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.06",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie C, réintégration des entités à autonomie injustifiée",
      "title_en": "Category C: reintegrate entities whose autonomy is not justified",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure files",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Réintégration",
      "financial_nature_en": "Reintegration",
      "deduplication_with": [
        "2.09",
        "2.10",
        "3.03",
        "3.04",
        "3.05"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.07",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie D, suppression de l'ADEME, financement direct des aides (montant net)",
      "title_en": "Category D: abolish ADEME and fund aid directly (net amount)",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure files",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Suppression / transfert",
      "financial_nature_en": "Abolition / transfer",
      "deduplication_with": [
        "2.01",
        "2.02",
        "2.09",
        "3.03",
        "3.04",
        "3.12",
        "7.01",
        "7.02"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.08",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie D, suppression de l'Office français de la biodiversité (montant net)",
      "title_en": "Category D: abolish the French Biodiversity Office (net amount)",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure files",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Suppression / transfert",
      "financial_nature_en": "Abolition / transfer",
      "deduplication_with": [
        "2.09",
        "3.03",
        "3.04",
        "3.12",
        "7.01",
        "7.02"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.09",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie D, suppression de l'AFITF (montant net)",
      "title_en": "Category D: abolish AFITF (net amount)",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure files",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "restructuring_net_effect",
      "consolidation_gate": "net_restructuring",
      "consolidation_gate_fr": "Restructuration — effet net après transferts et transition",
      "consolidation_gate_en": "Restructuring — net effect after transfers and transition",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_then_net",
      "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.",
      "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.",
      "evidence_required_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.",
      "financial_owner_rule_fr": "Budget public : effet net après transferts, coûts fixes et transition ; pas de règle proportionnelle",
      "financial_owner_rule_en": "Public budget: net effect after transfers, fixed costs and transition; no proportional rule",
      "financial_nature_fr": "Réinternalisation",
      "financial_nature_en": "Reinternalisation",
      "deduplication_with": [
        "3.03",
        "3.04",
        "8.01",
        "8.02"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.10",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie D, suppression des agences régionales de santé (montant net)",
      "title_en": "Category D: abolish regional health agencies (net amount)",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure files",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Suppression / transfert",
      "financial_nature_en": "Abolition / transfer",
      "deduplication_with": [
        "2.01",
        "2.03",
        "2.09",
        "2.10",
        "3.03",
        "3.04",
        "5.01",
        "5.02",
        "5.03"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.11",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie D, suppression des directions régionales de l'agriculture (montant net)",
      "title_en": "Category D: abolish regional agriculture directorates (net amount)",
      "source_effect_fr": "60 à 120 M€ par an",
      "source_effect_en": "€60–120m per year",
      "source_low_m_eur": 60.0,
      "source_high_m_eur": 120.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "restructuring_net_effect",
      "consolidation_gate": "net_restructuring",
      "consolidation_gate_fr": "Restructuration — effet net après transferts et transition",
      "consolidation_gate_en": "Restructuring — net effect after transfers and transition",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_then_net",
      "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.",
      "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.",
      "evidence_required_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.",
      "financial_owner_rule_fr": "Budget public : effet net après transferts, coûts fixes et transition ; pas de règle proportionnelle",
      "financial_owner_rule_en": "Public budget: net effect after transfers, fixed costs and transition; no proportional rule",
      "financial_nature_fr": "Restructuration territoriale",
      "financial_nature_en": "Territorial restructuring",
      "deduplication_with": [
        "2.01",
        "2.03",
        "2.09",
        "2.10",
        "3.03",
        "3.04"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.12",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie D, rationalisation DDT, DREAL et agences de l'eau",
      "title_en": "Category D: rationalise DDT, DREAL and water agencies",
      "source_effect_fr": "Chiffrage détaillé en fiche",
      "source_effect_en": "Detailed costing in measure files",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "restructuring_net_effect",
      "consolidation_gate": "net_restructuring",
      "consolidation_gate_fr": "Restructuration — effet net après transferts et transition",
      "consolidation_gate_en": "Restructuring — net effect after transfers and transition",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "transition_then_net",
      "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.",
      "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.",
      "evidence_required_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.",
      "financial_owner_rule_fr": "Budget public : effet net après transferts, coûts fixes et transition ; pas de règle proportionnelle",
      "financial_owner_rule_en": "Public budget: net effect after transfers, fixed costs and transition; no proportional rule",
      "financial_nature_fr": "Rationalisation territoriale",
      "financial_nature_en": "Territorial rationalisation",
      "deduplication_with": [
        "2.01",
        "2.02",
        "2.08",
        "2.09",
        "3.03",
        "3.04",
        "3.08",
        "7.01"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.13",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie D, suppression des 316 comités consultatifs marginaux",
      "title_en": "Category D: abolish 316 marginal consultative committees",
      "source_effect_fr": "120 à 240 M€ par an",
      "source_effect_en": "€120–240m per year",
      "source_low_m_eur": 120.0,
      "source_high_m_eur": 240.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Budget public : économie potentielle seulement après preuve de dépense réellement supprimée, nette de transition",
      "financial_owner_rule_en": "Public budget: potential saving only after proof of expenditure actually removed, net of transition costs",
      "financial_nature_fr": "Économie de fonctionnement",
      "financial_nature_en": "Operating saving",
      "deduplication_with": [
        "2.04",
        "2.05",
        "2.06",
        "3.18"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.14",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Catégorie D, suppression du conseil supérieur de l'audiovisuel et de ses doublons",
      "title_en": "Category D: abolish the audiovisual council and regulatory overlaps",
      "source_effect_fr": "85 M€ par an",
      "source_effect_en": "€85m per year",
      "source_low_m_eur": 85.0,
      "source_high_m_eur": 85.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Réforme du régulateur",
      "financial_nature_en": "Regulator reform",
      "deduplication_with": [
        "3.03",
        "3.04",
        "9.01",
        "9.02"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.15",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Démantèlement de France Télévisions et privatisation par actifs",
      "title_en": "Break up France Télévisions and privatise by asset",
      "source_effect_fr": "2,6 Md€ par an",
      "source_effect_en": "€2.6bn per year",
      "source_low_m_eur": 2600.0,
      "source_high_m_eur": 2600.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "restructuring_net_effect",
      "consolidation_gate": "net_restructuring",
      "consolidation_gate_fr": "Restructuration — effet net après transferts et transition",
      "consolidation_gate_en": "Restructuring — net effect after transfers and transition",
      "accounting_sector": "PUBLIC_ENTERPRISE",
      "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé",
      "accounting_sector_en": "Public enterprise / separate operating account",
      "sector_split_required": false,
      "timing_class": "transition_then_net",
      "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.",
      "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.",
      "evidence_required_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.",
      "financial_owner_rule_fr": "Audiovisuel public : effet net après valorisation des actifs, passifs, personnels et obligations de service public",
      "financial_owner_rule_en": "Public broadcasting: net effect after valuing assets, liabilities, staff and public-service obligations",
      "financial_nature_fr": "Réforme audiovisuelle",
      "financial_nature_en": "Public-media reform",
      "deduplication_with": [
        "3.16",
        "10.01",
        "10.02"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.16",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Rationalisation forte de Radio France, de 30 à 45 pour cent",
      "title_en": "Deep rationalisation of Radio France by 30–45 percent",
      "source_effect_fr": "200 à 300 M€ par an",
      "source_effect_en": "€200–300m per year",
      "source_low_m_eur": 200.0,
      "source_high_m_eur": 300.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "restructuring_net_effect",
      "consolidation_gate": "net_restructuring",
      "consolidation_gate_fr": "Restructuration — effet net après transferts et transition",
      "consolidation_gate_en": "Restructuring — net effect after transfers and transition",
      "accounting_sector": "PUBLIC_ENTERPRISE",
      "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé",
      "accounting_sector_en": "Public enterprise / separate operating account",
      "sector_split_required": false,
      "timing_class": "transition_then_net",
      "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.",
      "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.",
      "evidence_required_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.",
      "financial_owner_rule_fr": "Audiovisuel public : effet net après coûts fixes, missions conservées et transition",
      "financial_owner_rule_en": "Public broadcasting: net effect after fixed costs, retained missions and transition",
      "financial_nature_fr": "Réforme audiovisuelle",
      "financial_nature_en": "Public-media reform",
      "deduplication_with": [
        "3.15"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.17",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Suppression totale des aides à la presse publique",
      "title_en": "Abolish all public support to the press",
      "source_effect_fr": "320 M€ par an",
      "source_effect_en": "€320m per year",
      "source_low_m_eur": 320.0,
      "source_high_m_eur": 320.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Aides directes / dépenses fiscales",
      "financial_nature_en": "Direct aid / tax expenditure",
      "deduplication_with": [
        "6.11"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "3.18",
      "category": "03",
      "category_fr": "Agences et opérateurs",
      "category_en": "Agencies and operators",
      "title_fr": "Décompte exhaustif des organismes publics nationaux publié au Journal officiel",
      "title_en": "Publish an exhaustive count of national public bodies in the Official Journal",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Transparence / registre",
      "financial_nature_en": "Transparency / registry",
      "deduplication_with": [
        "3.01",
        "3.13"
      ],
      "audit_source": "/data/financial-audit-agencies.json"
    },
    {
      "measure_id": "4.01",
      "category": "04",
      "category_fr": "Justice",
      "category_en": "Justice",
      "title_fr": "Doublement des moyens budgétaires de la justice sur 5 ans",
      "title_en": "Double justice funding over five years",
      "source_effect_fr": "Investissement",
      "source_effect_en": "Investment",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "five_year_program",
      "timing_rule_fr": "Doublement des moyens sur cinq ans : trajectoire de dépense, pas économie.",
      "timing_rule_en": "Five-year increase in resources: spending path, not a saving.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Investissement",
      "financial_nature_en": "Investment",
      "deduplication_with": [
        "4.08",
        "2.10",
        "2.13",
        "9.01"
      ],
      "audit_source": "/data/financial-audit-justice.json"
    },
    {
      "measure_id": "4.02",
      "category": "04",
      "category_fr": "Justice",
      "category_en": "Justice",
      "title_fr": "Déploiement de l'intelligence artificielle dans les 164 tribunaux",
      "title_en": "Deploy artificial intelligence across 164 judicial courts",
      "source_effect_fr": "1,2 Md€ par an — GP",
      "source_effect_en": "€1.2bn per year — productivity",
      "source_low_m_eur": 1200.0,
      "source_high_m_eur": 1200.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "productivity_contingent",
      "consolidation_gate": "productivity_gate",
      "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu",
      "consolidation_gate_en": "Productivity — €0 until a real cost disappears",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "realisation_contingent",
      "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.",
      "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Lien vérifiable entre productivité et poste/contrat/achat/recrutement effectivement évité.",
      "evidence_required_en": "Verifiable link between productivity and an actually avoided post/contract/purchase/hire.",
      "financial_owner_rule_fr": "Productivité / capacité : 0 € tant qu’un poste, contrat ou coût réel n’a pas disparu ou été évité",
      "financial_owner_rule_en": "Productivity / capacity: €0 until a real position, contract or cost disappears or is demonstrably avoided",
      "financial_nature_fr": "Gain de productivité — mesure-cadre",
      "financial_nature_en": "Productivity gain — umbrella measure",
      "deduplication_with": [
        "4.03",
        "4.04",
        "4.05",
        "4.07",
        "2.07",
        "2.13",
        "3.04",
        "9.01",
        "9.02",
        "9.03"
      ],
      "audit_source": "/data/financial-audit-justice.json"
    },
    {
      "measure_id": "4.03",
      "category": "04",
      "category_fr": "Justice",
      "category_en": "Justice",
      "title_fr": "Pré-instruction automatisée des dossiers simples",
      "title_en": "Automated pre-processing of simple cases",
      "source_effect_fr": "800 M€ par an — GP",
      "source_effect_en": "€800m per year — productivity",
      "source_low_m_eur": 800.0,
      "source_high_m_eur": 800.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "productivity_contingent",
      "consolidation_gate": "productivity_gate",
      "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu",
      "consolidation_gate_en": "Productivity — €0 until a real cost disappears",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "realisation_contingent",
      "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.",
      "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Lien vérifiable entre productivité et poste/contrat/achat/recrutement effectivement évité.",
      "evidence_required_en": "Verifiable link between productivity and an actually avoided post/contract/purchase/hire.",
      "financial_owner_rule_fr": "Productivité / capacité : 0 € tant qu’un poste, contrat ou coût réel n’a pas disparu ou été évité",
      "financial_owner_rule_en": "Productivity / capacity: €0 until a real position, contract or cost disappears or is demonstrably avoided",
      "financial_nature_fr": "Gain de productivité — sous-composant",
      "financial_nature_en": "Productivity gain — subcomponent",
      "deduplication_with": [
        "4.02",
        "4.07",
        "4.09",
        "4.10",
        "2.07",
        "2.13",
        "9.01"
      ],
      "audit_source": "/data/financial-audit-justice.json"
    },
    {
      "measure_id": "4.04",
      "category": "04",
      "category_fr": "Justice",
      "category_en": "Justice",
      "title_fr": "Recherche de jurisprudence assistée par intelligence artificielle",
      "title_en": "AI-assisted case-law research",
      "source_effect_fr": "150 M€ par an — GP",
      "source_effect_en": "€150m per year — productivity",
      "source_low_m_eur": 150.0,
      "source_high_m_eur": 150.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "productivity_contingent",
      "consolidation_gate": "productivity_gate",
      "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu",
      "consolidation_gate_en": "Productivity — €0 until a real cost disappears",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "realisation_contingent",
      "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.",
      "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Lien vérifiable entre productivité et poste/contrat/achat/recrutement effectivement évité.",
      "evidence_required_en": "Verifiable link between productivity and an actually avoided post/contract/purchase/hire.",
      "financial_owner_rule_fr": "Productivité / capacité : 0 € tant qu’un poste, contrat ou coût réel n’a pas disparu ou été évité",
      "financial_owner_rule_en": "Productivity / capacity: €0 until a real position, contract or cost disappears or is demonstrably avoided",
      "financial_nature_fr": "Gain de productivité — recherche",
      "financial_nature_en": "Productivity gain — legal research",
      "deduplication_with": [
        "4.02",
        "4.05",
        "4.09",
        "4.10",
        "3.04",
        "9.01"
      ],
      "audit_source": "/data/financial-audit-justice.json"
    },
    {
      "measure_id": "4.05",
      "category": "04",
      "category_fr": "Justice",
      "category_en": "Justice",
      "title_fr": "Analyse de cohérence des décisions par échantillonnage",
      "title_en": "Consistency analysis of decisions by sampling",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Contrôle qualité",
      "financial_nature_en": "Quality control",
      "deduplication_with": [
        "4.02",
        "4.04",
        "4.09",
        "4.10"
      ],
      "audit_source": "/data/financial-audit-justice.json"
    },
    {
      "measure_id": "4.06",
      "category": "04",
      "category_fr": "Justice",
      "category_en": "Justice",
      "title_fr": "Déjudiciarisation des litiges fiscaux simples",
      "title_en": "Remove simple tax disputes from full judicial proceedings",
      "source_effect_fr": "2 à 4 Md€ par an — GP",
      "source_effect_en": "€2–4bn per year — productivity",
      "source_low_m_eur": 2000.0,
      "source_high_m_eur": 4000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Gain de productivité — périmètre à ventiler",
      "financial_nature_en": "Productivity gain — perimeter to split",
      "deduplication_with": [
        "4.03",
        "4.07",
        "6.09",
        "2.07"
      ],
      "audit_source": "/data/financial-audit-justice.json"
    },
    {
      "measure_id": "4.07",
      "category": "04",
      "category_fr": "Justice",
      "category_en": "Justice",
      "title_fr": "Réduction du délai moyen de jugement civil à 6 mois",
      "title_en": "Reduce average civil-case processing time to six months",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "productivity_contingent",
      "consolidation_gate": "productivity_gate",
      "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu",
      "consolidation_gate_en": "Productivity — €0 until a real cost disappears",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "realisation_contingent",
      "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.",
      "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Lien vérifiable entre productivité et poste/contrat/achat/recrutement effectivement évité.",
      "evidence_required_en": "Verifiable link between productivity and an actually avoided post/contract/purchase/hire.",
      "financial_owner_rule_fr": "Productivité / capacité : 0 € tant qu’un poste, contrat ou coût réel n’a pas disparu ou été évité",
      "financial_owner_rule_en": "Productivity / capacity: €0 until a real position, contract or cost disappears or is demonstrably avoided",
      "financial_nature_fr": "Objectif de performance",
      "financial_nature_en": "Performance target",
      "deduplication_with": [
        "4.01",
        "4.02",
        "4.03",
        "4.04",
        "4.06",
        "4.08"
      ],
      "audit_source": "/data/financial-audit-justice.json"
    },
    {
      "measure_id": "4.08",
      "category": "04",
      "category_fr": "Justice",
      "category_en": "Justice",
      "title_fr": "Création de 5 000 postes nets de magistrats et greffiers par redéploiement",
      "title_en": "Create 5,000 net judge and court-clerk posts through redeployment",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "productivity_contingent",
      "consolidation_gate": "productivity_gate",
      "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu",
      "consolidation_gate_en": "Productivity — €0 until a real cost disappears",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "realisation_contingent",
      "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.",
      "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Lien vérifiable entre productivité et poste/contrat/achat/recrutement effectivement évité.",
      "evidence_required_en": "Verifiable link between productivity and an actually avoided post/contract/purchase/hire.",
      "financial_owner_rule_fr": "Productivité / capacité : 0 € tant qu’un poste, contrat ou coût réel n’a pas disparu ou été évité",
      "financial_owner_rule_en": "Productivity / capacity: €0 until a real position, contract or cost disappears or is demonstrably avoided",
      "financial_nature_fr": "Redéploiement / effectifs",
      "financial_nature_en": "Redeployment / staffing",
      "deduplication_with": [
        "4.01",
        "2.09",
        "2.10",
        "2.11",
        "4.02",
        "9.01"
      ],
      "audit_source": "/data/financial-audit-justice.json"
    },
    {
      "measure_id": "4.09",
      "category": "04",
      "category_fr": "Justice",
      "category_en": "Justice",
      "title_fr": "Intervention humaine obligatoire pour toute décision défavorable",
      "title_en": "Mandatory human intervention for every adverse decision",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Garantie juridique",
      "financial_nature_en": "Legal safeguard",
      "deduplication_with": [
        "4.02",
        "4.03",
        "4.04",
        "4.05",
        "4.10",
        "9.01"
      ],
      "audit_source": "/data/financial-audit-justice.json"
    },
    {
      "measure_id": "4.10",
      "category": "04",
      "category_fr": "Justice",
      "category_en": "Justice",
      "title_fr": "Traçabilité totale des décisions assistées, archivage 10 ans",
      "title_en": "Full traceability of AI-assisted decisions, ten-year archiving",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Traçabilité / audit",
      "financial_nature_en": "Traceability / audit",
      "deduplication_with": [
        "4.02",
        "4.03",
        "4.04",
        "4.05",
        "4.09",
        "9.01"
      ],
      "audit_source": "/data/financial-audit-justice.json"
    },
    {
      "measure_id": "5.01",
      "category": "05",
      "category_fr": "Santé",
      "category_en": "Health",
      "title_fr": "Réduction des effectifs administratifs hospitaliers, augmentation des soignants",
      "title_en": "Reduce hospital administrative staffing and increase care staff",
      "source_effect_fr": "3,5 Md€ par an — EB C",
      "source_effect_en": "€3.5bn per year — direct budget saving, level C",
      "source_low_m_eur": 3500.0,
      "source_high_m_eur": 3500.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "C",
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Redéploiement puis économie nette éventuelle",
      "financial_nature_en": "Redeployment first, then possible net saving",
      "deduplication_with": [
        "2.07",
        "2.09",
        "2.10",
        "2.13",
        "3.03",
        "3.04",
        "5.02",
        "5.05",
        "9.05",
        "9.07"
      ],
      "audit_source": "/data/financial-audit-health.json"
    },
    {
      "measure_id": "5.02",
      "category": "05",
      "category_fr": "Santé",
      "category_en": "Health",
      "title_fr": "Rapport vocal de fin de service par intelligence artificielle",
      "title_en": "AI-assisted end-of-shift voice report",
      "source_effect_fr": "2,8 Md€ par an — GP C",
      "source_effect_en": "€2.8bn per year — productivity, level C",
      "source_low_m_eur": 2800.0,
      "source_high_m_eur": 2800.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "C",
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Gain de productivité / temps",
      "financial_nature_en": "Productivity / time gain",
      "deduplication_with": [
        "5.01",
        "2.07",
        "2.13",
        "3.04",
        "9.01",
        "9.03",
        "9.05",
        "9.07",
        "9.12"
      ],
      "audit_source": "/data/financial-audit-health.json"
    },
    {
      "measure_id": "5.03",
      "category": "05",
      "category_fr": "Santé",
      "category_en": "Health",
      "title_fr": "Reversement des dépassements d’honoraires excessifs",
      "title_en": "Recovery of excessive extra fees",
      "source_effect_fr": "1,2 Md€ par an — RN C",
      "source_effect_en": "€1.2bn per year — new/recovered revenue, level C",
      "source_low_m_eur": 1200.0,
      "source_high_m_eur": 1200.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "C",
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Recette conditionnelle",
      "financial_nature_en": "Conditional revenue",
      "deduplication_with": [
        "5.08",
        "6.09",
        "10.12"
      ],
      "audit_source": "/data/financial-audit-health.json"
    },
    {
      "measure_id": "5.04",
      "category": "05",
      "category_fr": "Santé",
      "category_en": "Health",
      "title_fr": "Déréférencement des plateformes de rendez-vous à plus de 3 mois",
      "title_en": "Delist appointment platforms showing waits above three months",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Régulation / accès aux soins",
      "financial_nature_en": "Regulation / access to care",
      "deduplication_with": [
        "5.08"
      ],
      "audit_source": "/data/financial-audit-health.json"
    },
    {
      "measure_id": "5.05",
      "category": "05",
      "category_fr": "Santé",
      "category_en": "Health",
      "title_fr": "Réintégration des agences régionales de santé au ministère (montant net)",
      "title_en": "Reintegrate regional health agencies into the ministry (net amount)",
      "source_effect_fr": "180 à 350 M€ par an — EB C",
      "source_effect_en": "€180m–€350m per year — direct budget saving, level C",
      "source_low_m_eur": 180.0,
      "source_high_m_eur": 350.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "C",
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Économie de structure nette",
      "financial_nature_en": "Net structural saving",
      "deduplication_with": [
        "3.10",
        "2.01",
        "2.09",
        "2.10",
        "3.03",
        "3.04",
        "5.01",
        "9.07"
      ],
      "audit_source": "/data/financial-audit-health.json"
    },
    {
      "measure_id": "5.06",
      "category": "05",
      "category_fr": "Santé",
      "category_en": "Health",
      "title_fr": "Maintien des hébergeurs de données de santé certifiés",
      "title_en": "Maintain certified health-data hosting",
      "source_effect_fr": "Effet structurel — garantie juridique",
      "source_effect_en": "Structural effect — legal safeguard",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Garantie de sécurité et conformité",
      "financial_nature_en": "Security and compliance safeguard",
      "deduplication_with": [
        "9.01",
        "9.02",
        "9.04",
        "9.10",
        "9.12",
        "9.13"
      ],
      "audit_source": "/data/financial-audit-health.json"
    },
    {
      "measure_id": "5.07",
      "category": "05",
      "category_fr": "Santé",
      "category_en": "Health",
      "title_fr": "Détection précoce des pathologies par intelligence artificielle",
      "title_en": "Early disease detection with artificial intelligence",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Innovation clinique / dépistage",
      "financial_nature_en": "Clinical innovation / screening",
      "deduplication_with": [
        "5.02",
        "5.06",
        "9.01",
        "9.02",
        "9.03",
        "9.12"
      ],
      "audit_source": "/data/financial-audit-health.json"
    },
    {
      "measure_id": "5.08",
      "category": "05",
      "category_fr": "Santé",
      "category_en": "Health",
      "title_fr": "Plafonnement des dépassements d’honoraires en secteur 2",
      "title_en": "Cap sector-2 extra fees",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Régulation tarifaire : 0 € d'économie budgétaire autonome sans effet démontré sur dépenses remboursées",
      "financial_owner_rule_en": "Price regulation: €0 autonomous budget saving without demonstrated effect on reimbursed expenditure",
      "financial_nature_fr": "Régulation tarifaire",
      "financial_nature_en": "Price regulation",
      "deduplication_with": [
        "5.03",
        "5.04"
      ],
      "audit_source": "/data/financial-audit-health.json"
    },
    {
      "measure_id": "6.01",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Plafonnement constitutionnel des prélèvements à 50 pour cent",
      "title_en": "Constitutional cap on compulsory levies at 50 percent",
      "source_effect_fr": "Effet structurel — Constitution",
      "source_effect_en": "Structural effect — Constitution",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Plafond juridique, pas économie automatique",
      "financial_nature_en": "Legal ceiling, not an automatic saving",
      "deduplication_with": [
        "10.09",
        "10.01",
        "10.03"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.02",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Réduction des charges patronales sur les bas salaires",
      "title_en": "Reduce employer social contributions on low wages",
      "source_effect_fr": "Gain pour les ménages / emploi — GM",
      "source_effect_en": "Household / employment gain — GM",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "revenue_cost",
      "consolidation_gate": "funded_revenue_loss",
      "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable",
      "consolidation_gate_en": "Revenue loss — prior multi-year funding required",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "effective_date_funded",
      "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.",
      "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût annuel net, assiette, montée en charge et financement durable identifié.",
      "evidence_required_en": "Net annual cost, base, phase-in and identified durable funding.",
      "financial_owner_rule_fr": "Recettes publiques : coût à financer avant tout effet de retour",
      "financial_owner_rule_en": "Public revenue: cost to fund before any feedback effect",
      "financial_nature_fr": "Baisse de prélèvement à financer",
      "financial_nature_en": "Tax cut requiring financing",
      "deduplication_with": [
        "6.01",
        "9.07",
        "10.01",
        "10.03"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.03",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Protection de la transmission familiale : 1 M€ par enfant, 500 k€ en famille recomposée qualifiée, 1 M€ par frère ou sœur",
      "title_en": "Protect family inheritance: €1m per child, €500k for a qualifying blended-family child, €1m per sibling",
      "source_effect_fr": "Gain pour les ménages — GM",
      "source_effect_en": "Household gain — GM",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "revenue_cost",
      "consolidation_gate": "funded_revenue_loss",
      "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable",
      "consolidation_gate_en": "Revenue loss — prior multi-year funding required",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "effective_date_funded",
      "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.",
      "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Microsimulation du coût annuel net par lien de parenté et tranche de patrimoine ; définition juridique des familles recomposées ; articulation avec donations antérieures et année d’entrée en vigueur.",
      "evidence_required_en": "Microsimulation of net annual revenue cost by relationship and estate band; legal definition of blended families; interaction with prior gifts and effective date.",
      "financial_owner_rule_fr": "Recettes publiques : coût à financer avant tout effet de retour",
      "financial_owner_rule_en": "Public revenue: cost to fund before any feedback effect",
      "financial_nature_fr": "Réduction de droits de mutation",
      "financial_nature_en": "Inheritance-tax reduction",
      "deduplication_with": [
        "10.01",
        "10.03"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.04",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Exonération des plus-values immobilières après 10 ans",
      "title_en": "Exempt real-estate capital gains after ten years",
      "source_effect_fr": "Gain pour les ménages — GM",
      "source_effect_en": "Household gain — GM",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "revenue_cost",
      "consolidation_gate": "funded_revenue_loss",
      "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable",
      "consolidation_gate_en": "Revenue loss — prior multi-year funding required",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "effective_date_funded",
      "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.",
      "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût annuel net, assiette, montée en charge et financement durable identifié.",
      "evidence_required_en": "Net annual cost, base, phase-in and identified durable funding.",
      "financial_owner_rule_fr": "Recettes publiques : coût à financer avant tout effet de retour",
      "financial_owner_rule_en": "Public revenue: cost to fund before any feedback effect",
      "financial_nature_fr": "Réduction d’imposition immobilière",
      "financial_nature_en": "Real-estate tax reduction",
      "deduplication_with": [
        "10.01",
        "10.03"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.05",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Étalement de la taxe d’aménagement sur 15 ans",
      "title_en": "Spread development-tax payment over fifteen years",
      "source_effect_fr": "Gain pour les ménages — GM",
      "source_effect_en": "Household cash-flow gain — GM",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUL",
      "accounting_sector_fr": "Administrations publiques locales (APUL)",
      "accounting_sector_en": "Local government (APUL)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Trésorerie / coût de portage",
      "financial_nature_en": "Cash-flow / financing cost",
      "deduplication_with": [
        "6.13",
        "8.05"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.06",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Suppression du crédit impôt recherche pour les grandes entreprises",
      "title_en": "Abolish the research tax credit for large companies",
      "source_effect_fr": "5,5 Md€ par an — RN B",
      "source_effect_en": "€5.5bn per year — revenue, level B",
      "source_low_m_eur": 5500.0,
      "source_high_m_eur": 5500.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "B",
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Recette par réduction de dépense fiscale",
      "financial_nature_en": "Revenue from reducing tax expenditure",
      "deduplication_with": [
        "6.07",
        "6.08",
        "6.11",
        "8.07",
        "8.08"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.07",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Réforme du crédit impôt recherche pour les PME et ETI",
      "title_en": "Reform the research tax credit for SMEs and mid-caps",
      "source_effect_fr": "2 Md€ par an — RN C",
      "source_effect_en": "€2bn per year — revenue, level C",
      "source_low_m_eur": 2000.0,
      "source_high_m_eur": 2000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "C",
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Réforme fiscale à définir précisément",
      "financial_nature_en": "Tax reform requiring precise design",
      "deduplication_with": [
        "6.06",
        "6.08",
        "6.11",
        "8.07",
        "8.08"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.08",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Réorientation des économies vers la recherche publique",
      "title_en": "Redirect savings toward public research",
      "source_effect_fr": "Investissement — IN",
      "source_effect_en": "Investment — IN",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Réinvestissement public",
      "financial_nature_en": "Public reinvestment",
      "deduplication_with": [
        "6.06",
        "6.07",
        "10.01",
        "10.03"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.09",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Lutte contre la fraude fiscale par intelligence artificielle",
      "title_en": "Fight tax fraud with artificial intelligence",
      "source_effect_fr": "Recette nette — RN C",
      "source_effect_en": "Net revenue — level C",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": "C",
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Recette additionnelle, pas fraude totale",
      "financial_nature_en": "Incremental revenue, not total fraud",
      "deduplication_with": [
        "2.13",
        "9.03",
        "9.05",
        "9.06",
        "9.07",
        "9.12",
        "10.03"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.10",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Lutte contre la fraude sociale par intelligence artificielle",
      "title_en": "Fight social fraud with artificial intelligence",
      "source_effect_fr": "Recette nette — RN C",
      "source_effect_en": "Net revenue — level C",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": "C",
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Recette / préjudice évité additionnel",
      "financial_nature_en": "Incremental recovery / loss prevention",
      "deduplication_with": [
        "9.03",
        "9.05",
        "9.07",
        "9.12",
        "11.03",
        "11.05"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.11",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Toilettage des dépenses fiscales mal ciblées",
      "title_en": "Review poorly targeted tax expenditures",
      "source_effect_fr": "Recette nette — RN C",
      "source_effect_en": "Net revenue — level C",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": "C",
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Recette par suppression de niches",
      "financial_nature_en": "Revenue from removing tax expenditures",
      "deduplication_with": [
        "6.06",
        "6.07",
        "8.07",
        "8.08"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.12",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Plafonnement des marges sur les marchés publics à 30 pour cent",
      "title_en": "Cap profit margins on public procurement at 30 percent",
      "source_effect_fr": "3 à 5 Md€ par an — EB C",
      "source_effect_en": "€3bn–€5bn per year — direct budget saving, level C",
      "source_low_m_eur": 3000.0,
      "source_high_m_eur": 5000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "C",
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Budget public : économie potentielle seulement après preuve de dépense réellement supprimée, nette de transition",
      "financial_owner_rule_en": "Public budget: potential saving only after proof of expenditure actually removed, net of transition costs",
      "financial_nature_fr": "Économie d’achat à mesurer",
      "financial_nature_en": "Procurement saving to be measured",
      "deduplication_with": [
        "8.04",
        "9.14",
        "11.10",
        "11.12"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "6.13",
      "category": "06",
      "category_fr": "Fiscalité",
      "category_en": "Taxation",
      "title_fr": "Suppression de la taxe d’aménagement sur le logement neuf",
      "title_en": "Abolish development tax on new housing",
      "source_effect_fr": "Gain pour les ménages — GM",
      "source_effect_en": "Household gain — GM",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "revenue_cost",
      "consolidation_gate": "funded_revenue_loss",
      "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable",
      "consolidation_gate_en": "Revenue loss — prior multi-year funding required",
      "accounting_sector": "APUL",
      "accounting_sector_fr": "Administrations publiques locales (APUL)",
      "accounting_sector_en": "Local government (APUL)",
      "sector_split_required": false,
      "timing_class": "effective_date_funded",
      "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.",
      "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût annuel net, assiette, montée en charge et financement durable identifié.",
      "evidence_required_en": "Net annual cost, base, phase-in and identified durable funding.",
      "financial_owner_rule_fr": "Recettes locales : coût à financer avant effet économique",
      "financial_owner_rule_en": "Local public revenue: cost to fund before any economic feedback",
      "financial_nature_fr": "Baisse de recette locale / coût logement",
      "financial_nature_en": "Local-revenue cut / housing-cost reduction",
      "deduplication_with": [
        "6.05",
        "8.05",
        "10.03"
      ],
      "audit_source": "/data/financial-audit-taxation.json"
    },
    {
      "measure_id": "7.01",
      "category": "07",
      "category_fr": "Énergie",
      "category_en": "Energy",
      "title_fr": "Renégociation du versement nucléaire universel, dispositif post-ARENH",
      "title_en": "Renegotiate the universal nuclear payment, post-ARENH mechanism",
      "source_effect_fr": "3 à 5 Md€ par an — GE C",
      "source_effect_en": "€3–5bn per year — public-enterprise gain, C",
      "source_low_m_eur": 3000.0,
      "source_high_m_eur": 5000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "C",
      "booking_status": "public_enterprise_effect",
      "consolidation_gate": "enterprise_channel",
      "consolidation_gate_fr": "Entreprise publique — aucun transfert automatique au déficit public",
      "consolidation_gate_en": "Public enterprise — no automatic transfer to general-government balance",
      "accounting_sector": "PUBLIC_ENTERPRISE",
      "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé",
      "accounting_sector_en": "Public enterprise / separate operating account",
      "sector_split_required": false,
      "timing_class": "enterprise_then_public_channel",
      "timing_rule_fr": "Effet d’abord dans le compte de l’entreprise ; impact public seulement via dividende, impôt, transfert ou moindre soutien effectivement constaté.",
      "timing_rule_en": "Effect first in the enterprise account; public impact only through actual dividends, tax, transfers or lower support.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Compte d’entreprise puis canal explicite vers les administrations publiques.",
      "evidence_required_en": "Enterprise account followed by an explicit channel to general government.",
      "financial_owner_rule_fr": "Compte de l’entreprise publique : pas d’économie budgétaire automatique",
      "financial_owner_rule_en": "Public-enterprise account: not an automatic State-budget saving",
      "financial_nature_fr": "Gain potentiel pour EDF, pas économie budgétaire automatique",
      "financial_nature_en": "Potential EDF gain, not an automatic budget saving",
      "deduplication_with": [
        "7.02",
        "10.01",
        "10.03"
      ],
      "audit_source": "/data/financial-audit-energy.json"
    },
    {
      "measure_id": "7.02",
      "category": "07",
      "category_fr": "Énergie",
      "category_en": "Energy",
      "title_fr": "Renégociation européenne du mécanisme de régulation nucléaire",
      "title_en": "Renegotiate the European nuclear regulatory mechanism",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_enterprise_effect",
      "consolidation_gate": "enterprise_channel",
      "consolidation_gate_fr": "Entreprise publique — aucun transfert automatique au déficit public",
      "consolidation_gate_en": "Public enterprise — no automatic transfer to general-government balance",
      "accounting_sector": "PUBLIC_ENTERPRISE",
      "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé",
      "accounting_sector_en": "Public enterprise / separate operating account",
      "sector_split_required": false,
      "timing_class": "enterprise_then_public_channel",
      "timing_rule_fr": "Effet d’abord dans le compte de l’entreprise ; impact public seulement via dividende, impôt, transfert ou moindre soutien effectivement constaté.",
      "timing_rule_en": "Effect first in the enterprise account; public impact only through actual dividends, tax, transfers or lower support.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Compte d’entreprise puis canal explicite vers les administrations publiques.",
      "evidence_required_en": "Enterprise account followed by an explicit channel to general government.",
      "financial_owner_rule_fr": "Compte de l’entreprise publique : pas d’économie budgétaire automatique",
      "financial_owner_rule_en": "Public-enterprise account: not an automatic State-budget saving",
      "financial_nature_fr": "Réforme réglementaire à traduire en paramètres financiers",
      "financial_nature_en": "Regulatory reform requiring financial parameters",
      "deduplication_with": [
        "7.01"
      ],
      "audit_source": "/data/financial-audit-energy.json"
    },
    {
      "measure_id": "7.03",
      "category": "07",
      "category_fr": "Énergie",
      "category_en": "Energy",
      "title_fr": "Abrogation de la loi de 2017 interdisant l’exploitation des hydrocarbures",
      "title_en": "Repeal the 2017 law ending hydrocarbon exploration and production",
      "source_effect_fr": "Recette nouvelle non chiffrée — RN",
      "source_effect_en": "Unquantified new revenue — RN",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Ouverture juridique ; recette conditionnelle",
      "financial_nature_en": "Legal opening; contingent revenue",
      "deduplication_with": [
        "7.04"
      ],
      "audit_source": "/data/financial-audit-energy.json"
    },
    {
      "measure_id": "7.04",
      "category": "07",
      "category_fr": "Énergie",
      "category_en": "Energy",
      "title_fr": "Programme national d’exploration pétrolière et gazière",
      "title_en": "National oil and gas exploration programme",
      "source_effect_fr": "Recette nouvelle non chiffrée — RN",
      "source_effect_en": "Unquantified new revenue — RN",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Investissement/exploration avant éventuelle recette",
      "financial_nature_en": "Investment/exploration before any potential revenue",
      "deduplication_with": [
        "7.03"
      ],
      "audit_source": "/data/financial-audit-energy.json"
    },
    {
      "measure_id": "7.05",
      "category": "07",
      "category_fr": "Énergie",
      "category_en": "Energy",
      "title_fr": "Relance du projet Astrid, nucléaire de quatrième génération",
      "title_en": "Restart the ASTRID fourth-generation nuclear project",
      "source_effect_fr": "Investissement — IN",
      "source_effect_en": "Investment — IN",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "MIXED_APU_PUBLIC_ENTERPRISE",
      "accounting_sector_fr": "Compte mixte administrations publiques + entreprise publique",
      "accounting_sector_en": "Mixed general-government + public-enterprise account",
      "sector_split_required": true,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "R&D et capital de long terme",
      "financial_nature_en": "Long-term R&D and capital investment",
      "deduplication_with": [
        "6.08",
        "9.03"
      ],
      "audit_source": "/data/financial-audit-energy.json"
    },
    {
      "measure_id": "7.06",
      "category": "07",
      "category_fr": "Énergie",
      "category_en": "Energy",
      "title_fr": "Préparation à l’exploitation de l’hélium-3 lunaire",
      "title_en": "Prepare for lunar helium-3 exploitation",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "long_term_research",
      "timing_rule_fr": "Recherche de très long terme : aucune recette dans le scénario budgétaire de base.",
      "timing_rule_en": "Very long-term research: no revenue in the baseline fiscal scenario.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Recherche de très long terme : investissement / coût avant toute recette hypothétique",
      "financial_owner_rule_en": "Very-long-horizon research: investment / cost before any hypothetical revenue",
      "financial_nature_fr": "Option technologique de très long terme",
      "financial_nature_en": "Very-long-horizon technology option",
      "deduplication_with": [
        "7.05",
        "6.08"
      ],
      "audit_source": "/data/financial-audit-energy.json"
    },
    {
      "measure_id": "7.07",
      "category": "07",
      "category_fr": "Énergie",
      "category_en": "Energy",
      "title_fr": "Baisse immédiate de 20 centimes par litre sur les taxes carburants",
      "title_en": "Immediate 20-cent-per-litre cut in fuel taxes",
      "source_effect_fr": "Coût source : 6 Md€ par an — GM A",
      "source_effect_en": "Source cost: €6bn per year — household gain, A",
      "source_low_m_eur": 6000.0,
      "source_high_m_eur": 6000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "A",
      "booking_status": "revenue_cost",
      "consolidation_gate": "funded_revenue_loss",
      "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable",
      "consolidation_gate_en": "Revenue loss — prior multi-year funding required",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "effective_date_funded",
      "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.",
      "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût annuel net, assiette, montée en charge et financement durable identifié.",
      "evidence_required_en": "Net annual cost, base, phase-in and identified durable funding.",
      "financial_owner_rule_fr": "Recettes publiques : coût à financer avant tout effet de retour",
      "financial_owner_rule_en": "Public revenue: cost to fund before any feedback effect",
      "financial_nature_fr": "Gain de pouvoir d’achat financé par perte de recette",
      "financial_nature_en": "Purchasing-power gain financed by lost revenue",
      "deduplication_with": [
        "6.01",
        "10.01",
        "10.03"
      ],
      "audit_source": "/data/financial-audit-energy.json"
    },
    {
      "measure_id": "7.08",
      "category": "07",
      "category_fr": "Énergie",
      "category_en": "Energy",
      "title_fr": "Renationalisation des autoroutes à l’échéance des concessions",
      "title_en": "Return motorways to public control when concessions expire",
      "source_effect_fr": "2 à 4 Md€ par an — RN B",
      "source_effect_en": "€2–4bn per year — revenue, B",
      "source_low_m_eur": 2000.0,
      "source_high_m_eur": 4000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "B",
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "concession_expiry",
      "timing_rule_fr": "Effet à l’échéance effective des concessions ; aucun encaissement anticipé.",
      "timing_rule_en": "Effect at actual concession expiry; no anticipated cash booking.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Recette nette post-concession, pas chiffre d’affaires",
      "financial_nature_en": "Net post-concession revenue, not turnover",
      "deduplication_with": [
        "7.09",
        "7.10"
      ],
      "audit_source": "/data/financial-audit-energy.json"
    },
    {
      "measure_id": "7.09",
      "category": "07",
      "category_fr": "Énergie",
      "category_en": "Energy",
      "title_fr": "Taxe sur les surprofits des sociétés concessionnaires d’autoroutes",
      "title_en": "Tax excess profits of motorway concession companies",
      "source_effect_fr": "1,2 Md€ par an — RN B",
      "source_effect_en": "€1.2bn per year — revenue, B",
      "source_low_m_eur": 1200.0,
      "source_high_m_eur": 1200.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "B",
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Recette fiscale additionnelle à isoler de la taxe existante",
      "financial_nature_en": "Incremental tax revenue net of the existing tax",
      "deduplication_with": [
        "7.08",
        "7.10"
      ],
      "audit_source": "/data/financial-audit-energy.json"
    },
    {
      "measure_id": "7.10",
      "category": "07",
      "category_fr": "Énergie",
      "category_en": "Energy",
      "title_fr": "Régie nationale des autoroutes après échéance, modèle italien",
      "title_en": "National motorway authority after concession expiry, Italian-model reference",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "productivity_contingent",
      "consolidation_gate": "productivity_gate",
      "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu",
      "consolidation_gate_en": "Productivity — €0 until a real cost disappears",
      "accounting_sector": "MIXED_APU_PUBLIC_ENTERPRISE",
      "accounting_sector_fr": "Compte mixte administrations publiques + entreprise publique",
      "accounting_sector_en": "Mixed general-government + public-enterprise account",
      "sector_split_required": true,
      "timing_class": "after_concession_expiry",
      "timing_rule_fr": "Régie seulement après l’échéance et la reprise effective ; coûts de démarrage avant résultat net.",
      "timing_rule_en": "Operation only after expiry and actual takeover; start-up costs before net result.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Lien vérifiable entre productivité et poste/contrat/achat/recrutement effectivement évité.",
      "evidence_required_en": "Verifiable link between productivity and an actually avoided post/contract/purchase/hire.",
      "financial_owner_rule_fr": "Productivité / capacité : 0 € tant qu’un poste, contrat ou coût réel n’a pas disparu ou été évité",
      "financial_owner_rule_en": "Productivity / capacity: €0 until a real position, contract or cost disappears or is demonstrably avoided",
      "financial_nature_fr": "Choix de gouvernance post-concession",
      "financial_nature_en": "Post-concession governance choice",
      "deduplication_with": [
        "7.08",
        "7.09"
      ],
      "audit_source": "/data/financial-audit-energy.json"
    },
    {
      "measure_id": "8.01",
      "category": "08",
      "category_fr": "Agriculture, industrie et économie",
      "category_en": "Agriculture, industry and economy",
      "title_fr": "Renforcement contraignant du label « fait maison »",
      "title_en": "Strengthen and enforce the “fait maison” label",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Règle d’information et de contrôle ; pas d’économie budgétaire directe",
      "financial_nature_en": "Consumer-information and enforcement rule; no direct budget saving",
      "deduplication_with": [],
      "audit_source": "/data/financial-audit-economy.json"
    },
    {
      "measure_id": "8.02",
      "category": "08",
      "category_fr": "Agriculture, industrie et économie",
      "category_en": "Agriculture, industry and economy",
      "title_fr": "Cantines publiques à 80 pour cent de produits français en 2030",
      "title_en": "Reach 80% French products in public canteens by 2030",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "productivity_contingent",
      "consolidation_gate": "productivity_gate",
      "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu",
      "consolidation_gate_en": "Productivity — €0 until a real cost disappears",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "target_2030",
      "timing_rule_fr": "Objectif 2030 : trajectoire d’achat à documenter, sans économie automatique.",
      "timing_rule_en": "2030 target: procurement path to document, with no automatic saving.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Lien vérifiable entre productivité et poste/contrat/achat/recrutement effectivement évité.",
      "evidence_required_en": "Verifiable link between productivity and an actually avoided post/contract/purchase/hire.",
      "financial_owner_rule_fr": "Productivité / capacité : 0 € tant qu’un poste, contrat ou coût réel n’a pas disparu ou été évité",
      "financial_owner_rule_en": "Productivity / capacity: €0 until a real position, contract or cost disappears or is demonstrably avoided",
      "financial_nature_fr": "Objectif d’approvisionnement ; effet budgétaire dépendant des prix et du droit de la commande publique",
      "financial_nature_en": "Procurement target; budget effect depends on prices and procurement law",
      "deduplication_with": [
        "8.04"
      ],
      "audit_source": "/data/financial-audit-economy.json"
    },
    {
      "measure_id": "8.03",
      "category": "08",
      "category_fr": "Agriculture, industrie et économie",
      "category_en": "Agriculture, industry and economy",
      "title_fr": "Libéralisation de l’autonomie alimentaire citoyenne",
      "title_en": "Liberalise citizen food self-sufficiency",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Réforme réglementaire ; effet économique local, pas économie budgétaire prédéfinie",
      "financial_nature_en": "Regulatory reform; local economic effect, no predetermined budget saving",
      "deduplication_with": [
        "8.05"
      ],
      "audit_source": "/data/financial-audit-economy.json"
    },
    {
      "measure_id": "8.04",
      "category": "08",
      "category_fr": "Agriculture, industrie et économie",
      "category_en": "Agriculture, industry and economy",
      "title_fr": "Plafonnement des marges sur les marchés publics",
      "title_en": "Cap margins on public procurement contracts",
      "source_effect_fr": "3 à 5 Md€ par an — EB C",
      "source_effect_en": "€3–5bn per year — direct budget saving, C",
      "source_low_m_eur": 3000.0,
      "source_high_m_eur": 5000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "C",
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Budget public : économie potentielle seulement après preuve de dépense réellement supprimée, nette de transition",
      "financial_owner_rule_en": "Public budget: potential saving only after proof of expenditure actually removed, net of transition costs",
      "financial_nature_fr": "Même ligne financière que 6.12 ; aucune économie additionnelle dans le consolidé",
      "financial_nature_en": "Same financial line as 6.12; no additional saving in consolidation",
      "deduplication_with": [
        "6.12"
      ],
      "audit_source": "/data/financial-audit-economy.json"
    },
    {
      "measure_id": "8.05",
      "category": "08",
      "category_fr": "Agriculture, industrie et économie",
      "category_en": "Agriculture, industry and economy",
      "title_fr": "Réduction de la taxe d’aménagement freinant la création d’activité",
      "title_en": "Reduce development tax that hinders business creation",
      "source_effect_fr": "Gain pour les ménages / entreprises",
      "source_effect_en": "Gain for households / businesses",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "revenue_cost",
      "consolidation_gate": "funded_revenue_loss",
      "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable",
      "consolidation_gate_en": "Revenue loss — prior multi-year funding required",
      "accounting_sector": "APUL",
      "accounting_sector_fr": "Administrations publiques locales (APUL)",
      "accounting_sector_en": "Local government (APUL)",
      "sector_split_required": false,
      "timing_class": "effective_date_funded",
      "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.",
      "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût annuel net, assiette, montée en charge et financement durable identifié.",
      "evidence_required_en": "Net annual cost, base, phase-in and identified durable funding.",
      "financial_owner_rule_fr": "Recettes locales : coût à financer avant effet économique",
      "financial_owner_rule_en": "Local public revenue: cost to fund before any economic feedback",
      "financial_nature_fr": "Baisse de prélèvement local ; coût de recette avant effet économique",
      "financial_nature_en": "Local tax cut; revenue cost before economic effects",
      "deduplication_with": [
        "6.05",
        "6.13"
      ],
      "audit_source": "/data/financial-audit-economy.json"
    },
    {
      "measure_id": "8.06",
      "category": "08",
      "category_fr": "Agriculture, industrie et économie",
      "category_en": "Agriculture, industry and economy",
      "title_fr": "Simplification radicale des démarches entrepreneuriales",
      "title_en": "Radically simplify business procedures",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Gain de temps/productivité ; économie budgétaire seulement après baisse réelle de coûts",
      "financial_nature_en": "Time/productivity gain; budget saving only after real cost reduction",
      "deduplication_with": [
        "2.04",
        "2.05",
        "2.06",
        "2.07",
        "2.08"
      ],
      "audit_source": "/data/financial-audit-economy.json"
    },
    {
      "measure_id": "8.07",
      "category": "08",
      "category_fr": "Agriculture, industrie et économie",
      "category_en": "Agriculture, industry and economy",
      "title_fr": "Suppression des aides aux grandes entreprises sans contrepartie d’emploi",
      "title_en": "Remove aid to large companies without employment commitments",
      "source_effect_fr": "Fourchette source du bloc : 30 à 50 Md€ par an — EB C",
      "source_effect_en": "Source category range: €30–50bn per year — direct budget saving, C",
      "source_low_m_eur": 30000.0,
      "source_high_m_eur": 50000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "C",
      "booking_status": "potential_budget_saving",
      "consolidation_gate": "candidate_saving",
      "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée",
      "consolidation_gate_en": "Candidate saving — proof of removed cost required",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "phased_after_baseline",
      "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.",
      "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.",
      "evidence_required_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.",
      "financial_owner_rule_fr": "Budget public : économie potentielle seulement après preuve de dépense réellement supprimée, nette de transition",
      "financial_owner_rule_en": "Public budget: potential saving only after proof of expenditure actually removed, net of transition costs",
      "financial_nature_fr": "Économie potentielle sur aides réellement supprimées ; chiffrage bénéficiaire par bénéficiaire indispensable",
      "financial_nature_en": "Potential saving on aid actually abolished; beneficiary-level costing required",
      "deduplication_with": [
        "6.02",
        "6.06",
        "6.07",
        "6.11",
        "8.08"
      ],
      "audit_source": "/data/financial-audit-economy.json"
    },
    {
      "measure_id": "8.08",
      "category": "08",
      "category_fr": "Agriculture, industrie et économie",
      "category_en": "Agriculture, industry and economy",
      "title_fr": "Conditionnalité stricte des aides industrielles",
      "title_en": "Apply strict conditions to industrial aid",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Règle d’éligibilité et de remboursement ; recette seulement en cas de clause déclenchée",
      "financial_nature_en": "Eligibility and clawback rule; revenue only when a clause is triggered",
      "deduplication_with": [
        "8.07",
        "6.06",
        "6.07",
        "6.11"
      ],
      "audit_source": "/data/financial-audit-economy.json"
    },
    {
      "measure_id": "8.09",
      "category": "08",
      "category_fr": "Agriculture, industrie et économie",
      "category_en": "Agriculture, industry and economy",
      "title_fr": "Engagement décennal de service en France des diplômés des grandes écoles",
      "title_en": "Ten-year service commitment in France for graduates of grandes écoles",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Obligation de service ; pas de recette automatique",
      "financial_nature_en": "Service obligation; no automatic revenue",
      "deduplication_with": [
        "8.10"
      ],
      "audit_source": "/data/financial-audit-economy.json"
    },
    {
      "measure_id": "8.10",
      "category": "08",
      "category_fr": "Agriculture, industrie et économie",
      "category_en": "Agriculture, industry and economy",
      "title_fr": "Récupération du manque à gagner sur les diplômés expatriés",
      "title_en": "Recover public training costs from graduates who expatriate",
      "source_effect_fr": "Recette nouvelle non chiffrée — RN",
      "source_effect_en": "Uncosted new revenue — revenue",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Recette de remboursement uniquement si une obligation légale préalable existe et est rompue",
      "financial_nature_en": "Repayment revenue only where a prior legal obligation exists and is breached",
      "deduplication_with": [
        "8.09"
      ],
      "audit_source": "/data/financial-audit-economy.json"
    },
    {
      "measure_id": "9.01",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Architecture souveraine en 5 étages",
      "title_en": "Five-layer sovereign architecture",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Architecture-mère ; aucun gain financier autonome",
      "financial_nature_en": "Umbrella architecture; no autonomous financial gain",
      "deduplication_with": [
        "2.07",
        "3.04",
        "9.03",
        "9.08"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.02",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Hébergement exclusif sur prestataires qualifiés SecNumCloud",
      "title_en": "Exclusive hosting with SecNumCloud-qualified providers",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Exigence de sécurité/souveraineté ; coût de migration ou d’hébergement à mesurer",
      "financial_nature_en": "Security/sovereignty requirement; migration and hosting costs must be measured",
      "deduplication_with": [
        "5.06",
        "9.01",
        "9.03",
        "9.04"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.03",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Plateforme d’inférence multi-modèles publique",
      "title_en": "Public multi-model inference platform",
      "source_effect_fr": "Investissement",
      "source_effect_en": "Investment",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Investissement et coût d’exploitation ; mesure partiellement matérialisée par Albert API",
      "financial_nature_en": "Investment and operating cost; measure is partly materialised by Albert API",
      "deduplication_with": [
        "9.01",
        "9.02",
        "9.04",
        "9.08",
        "3.04",
        "4.02",
        "5.02"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.04",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Clause de réversibilité contractuelle de 12 mois",
      "title_en": "Twelve-month contractual reversibility clause",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Garantie contractuelle ; réduction du risque de verrouillage, pas économie directe",
      "financial_nature_en": "Contract safeguard; reduces lock-in risk, not a direct saving",
      "deduplication_with": [
        "9.02",
        "9.03",
        "3.03"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.05",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Formation des 5,85 millions d’agents publics, dont 2,58 millions dans la fonction publique de l’État sur 5 ans",
      "title_en": "Train 5.85 million public employees, including 2.58 million State civil servants, over five years",
      "source_effect_fr": "Coût de 3,2 Md€ par an — IN B",
      "source_effect_en": "€3.2bn per year cost — investment, B",
      "source_low_m_eur": 3200.0,
      "source_high_m_eur": 3200.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "B",
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "five_year_training_program",
      "timing_rule_fr": "Formation sur cinq ans : coût explicite et suivi des redéploiements réels.",
      "timing_rule_en": "Five-year training programme: explicit cost and tracking of actual redeployments.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Investissement de formation ; coût source à reconstruire par population et format",
      "financial_nature_en": "Training investment; source cost must be rebuilt by population and format",
      "deduplication_with": [
        "2.13",
        "2.07",
        "3.04",
        "4.02",
        "5.02",
        "6.09",
        "6.10"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.06",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Déploiement à la direction générale des finances publiques",
      "title_en": "Deployment at the General Directorate of Public Finances",
      "source_effect_fr": "15 à 25 Md€ par an — RN C",
      "source_effect_en": "€15–25bn per year — new/recovered revenue, C",
      "source_low_m_eur": 15000.0,
      "source_high_m_eur": 25000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "C",
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Cas d’usage DGFiP ; la recette fiscale consolidée appartient à 6.09",
      "financial_nature_en": "DGFiP use case; consolidated tax revenue belongs to 6.09",
      "deduplication_with": [
        "6.09",
        "2.07",
        "9.03",
        "9.07",
        "9.14"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.07",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Automatisation de 521 000 postes administratifs, départs naturels",
      "title_en": "Automation of 521,000 administrative positions through natural attrition",
      "source_effect_fr": "30 à 46 Md€ par an — GP C",
      "source_effect_en": "€30–46bn per year — productivity gain, C",
      "source_low_m_eur": 30000.0,
      "source_high_m_eur": 46000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": "C",
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Potentiel de productivité ; aucun effet budgétaire sans poste réellement non remplacé/supprimé",
      "financial_nature_en": "Productivity potential; no budget effect without a position actually left unfilled/removed",
      "deduplication_with": [
        "2.07",
        "2.09",
        "2.10",
        "2.13",
        "3.04",
        "4.02",
        "4.03",
        "4.04",
        "5.02",
        "6.09",
        "6.10",
        "8.06",
        "9.05",
        "9.06"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.08",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Mission interministérielle rattachée au Premier ministre",
      "title_en": "Interministerial mission attached to the Prime Minister",
      "source_effect_fr": "Investissement",
      "source_effect_en": "Investment",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Gouvernance et pilotage ; coût de structure à limiter et dédupliquer",
      "financial_nature_en": "Governance and steering; structural cost must be limited and deduplicated",
      "deduplication_with": [
        "9.01",
        "9.03",
        "10.17"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.09",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Contrôle parlementaire trimestriel des déploiements",
      "title_en": "Quarterly parliamentary oversight of deployments",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Contrôle démocratique ; pas économie directe",
      "financial_nature_en": "Democratic oversight; no direct saving",
      "deduplication_with": [
        "9.10",
        "9.11",
        "10.15"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.10",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Audit annuel public de la Cour des comptes",
      "title_en": "Annual public audit by the Court of Auditors",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Structural effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Audit public ; pas gain financier autonome",
      "financial_nature_en": "Public audit; no autonomous financial gain",
      "deduplication_with": [
        "9.09",
        "9.11",
        "10.14"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.11",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Indicateurs trimestriels publiés au Journal officiel",
      "title_en": "Quarterly indicators published in the Official Journal",
      "source_effect_fr": "Effet structurel — contrôle démocratique",
      "source_effect_en": "Structural effect — democratic oversight",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Publication d’indicateurs ; pas économie directe",
      "financial_nature_en": "Indicator publication; no direct saving",
      "deduplication_with": [
        "9.09",
        "9.10",
        "9.13",
        "10.14",
        "10.15"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.12",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Intervention humaine obligatoire pour toute décision défavorable",
      "title_en": "Mandatory human intervention for every adverse decision",
      "source_effect_fr": "Effet structurel — garantie juridique",
      "source_effect_en": "Structural effect — legal safeguard",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Garantie de droits ; peut créer un coût de revue humaine, pas une économie",
      "financial_nature_en": "Rights safeguard; may create human-review costs, not savings",
      "deduplication_with": [
        "4.09",
        "6.09",
        "6.10",
        "11.03"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.13",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Plateforme publique de transparence",
      "title_en": "Public transparency platform",
      "source_effect_fr": "Effet structurel — contrôle démocratique",
      "source_effect_en": "Structural effect — democratic oversight",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Outil de transparence ; investissement/OPEX, pas économie directe",
      "financial_nature_en": "Transparency tool; investment/OPEX, not direct saving",
      "deduplication_with": [
        "9.09",
        "9.10",
        "9.11",
        "1.14",
        "11.09",
        "11.10"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "9.14",
      "category": "09",
      "category_fr": "Souveraineté numérique et IA",
      "category_en": "Digital sovereignty and AI",
      "title_fr": "Contrôle préventif des marchés publics par détection d’anomalies",
      "title_en": "Preventive anomaly detection in public procurement",
      "source_effect_fr": "Effet structurel — mesure normative",
      "source_effect_en": "Structural effect — normative measure",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_revenue",
      "consolidation_gate": "cash_revenue",
      "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé",
      "consolidation_gate_en": "Revenue — net cash actually collected only",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "cash_after_effective_date",
      "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.",
      "timing_rule_en": "No anticipation: book net cash collected after the effective date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.",
      "evidence_required_en": "Legal basis, tax base, behaviour, net collection and actual cash date.",
      "financial_owner_rule_fr": "Recette publique : seulement le montant net effectivement encaissé ou la dépense fiscale réellement supprimée",
      "financial_owner_rule_en": "Public revenue: only net cash actually collected or tax expenditure actually removed",
      "financial_nature_fr": "Outil de détection ; économie/recette seulement après action évitée ou recouvrée",
      "financial_nature_en": "Detection tool; saving/revenue only after an avoided or recovered loss",
      "deduplication_with": [
        "6.12",
        "8.04",
        "11.10",
        "11.12",
        "9.07"
      ],
      "audit_source": "/data/financial-audit-digital-ai.json"
    },
    {
      "measure_id": "10.01",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Constitutionnalisation de l’équilibre budgétaire, modèle allemand",
      "title_en": "Constitutional budget-balance rule, German model",
      "source_effect_fr": "Effet structurel — Constitution",
      "source_effect_en": "Structural effect — Constitution",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Règle-cadre ; 0 € de gain autonome",
      "financial_nature_en": "Framework rule; €0 autonomous saving",
      "deduplication_with": [
        "10.03",
        "10.04",
        "10.06"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.02",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Frein à l’endettement référendaire, modèle suisse",
      "title_en": "Referendum-backed debt brake, Swiss model",
      "source_effect_fr": "Effet structurel — effet institutionnel",
      "source_effect_en": "Structural effect — institutional effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Règle institutionnelle : 0 € autonome",
      "financial_owner_rule_en": "Institutional rule: €0 autonomously",
      "financial_nature_fr": "Règle institutionnelle ; 0 € autonome",
      "financial_nature_en": "Institutional rule; €0 autonomous effect",
      "deduplication_with": [
        "10.01",
        "10.03",
        "10.16"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.03",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Plafond constitutionnel de déficit structurel à 0,35 pour cent du PIB",
      "title_en": "Constitutional structural-deficit ceiling of 0.35% of GDP",
      "source_effect_fr": "Effet structurel — Constitution",
      "source_effect_en": "Structural effect — Constitution",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Règle de solde : 0 € autonome",
      "financial_owner_rule_en": "Balance rule: €0 autonomously",
      "financial_nature_fr": "Règle de solde ; aucun euro autonome",
      "financial_nature_en": "Balance rule; no autonomous euro effect",
      "deduplication_with": [
        "10.01",
        "10.02",
        "10.04",
        "10.06"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.04",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Mécanisme automatique de gel de crédits en cas de dérapage",
      "title_en": "Automatic commitment freeze when the fiscal path slips",
      "source_effect_fr": "Effet structurel — effet institutionnel",
      "source_effect_en": "Structural effect — institutional effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Mécanisme de correction ; l’économie appartient aux crédits réellement annulés",
      "financial_nature_en": "Correction mechanism; savings belong to appropriations actually cancelled",
      "deduplication_with": [
        "10.01",
        "10.03",
        "10.17"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.05",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Révision constitutionnelle 1, réduction parlementaire",
      "title_en": "Constitutional revision 1, reduction in Parliament",
      "source_effect_fr": "Effet structurel — Constitution",
      "source_effect_en": "Structural effect — Constitution",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Véhicule juridique de 1.01 et 1.02 ; 0 € additionnel",
      "financial_nature_en": "Legal vehicle for 1.01 and 1.02; €0 additional",
      "deduplication_with": [
        "1.01",
        "1.02"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.06",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Révision constitutionnelle 2, équilibre budgétaire",
      "title_en": "Constitutional revision 2, budget balance",
      "source_effect_fr": "Effet structurel — Constitution",
      "source_effect_en": "Structural effect — Constitution",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Véhicule de 10.01/10.03 ; 0 € additionnel",
      "financial_nature_en": "Vehicle for 10.01/10.03; €0 additional",
      "deduplication_with": [
        "10.01",
        "10.03"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.07",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Révision constitutionnelle 3, intelligence artificielle",
      "title_en": "Constitutional revision 3, artificial intelligence",
      "source_effect_fr": "Effet structurel — Constitution",
      "source_effect_en": "Structural effect — Constitution",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Garantie juridique ; 0 € de gain autonome",
      "financial_nature_en": "Legal safeguard; €0 autonomous saving",
      "deduplication_with": [
        "9.01",
        "9.12",
        "4.09"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.08",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Révision constitutionnelle 4, transparence des rémunérations",
      "title_en": "Constitutional revision 4, pay transparency",
      "source_effect_fr": "Effet structurel — Constitution",
      "source_effect_en": "Structural effect — Constitution",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Garantie de transparence ; gains propriétaires en catégorie 01",
      "financial_nature_en": "Transparency safeguard; financial owners are in Category 01",
      "deduplication_with": [
        "1.14",
        "1.15"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.09",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Révision constitutionnelle 5, plafonnement des prélèvements",
      "title_en": "Constitutional revision 5, cap on compulsory levies",
      "source_effect_fr": "Effet structurel — Constitution",
      "source_effect_en": "Structural effect — Constitution",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Véhicule juridique de 6.01 ; 0 € additionnel",
      "financial_nature_en": "Legal vehicle for 6.01; €0 additional",
      "deduplication_with": [
        "6.01"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.10",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Révision constitutionnelle 6, plafonnement des cabinets",
      "title_en": "Constitutional revision 6, ministerial-cabinet cap",
      "source_effect_fr": "Effet structurel — Constitution",
      "source_effect_en": "Structural effect — Constitution",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Véhicule de 1.08 ; constitutionnalisation non indispensable au simple plafond",
      "financial_nature_en": "Vehicle for 1.08; constitutional amendment is not required for a simple cap",
      "deduplication_with": [
        "1.08"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.11",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Révision constitutionnelle 7, suppression du CESE",
      "title_en": "Constitutional revision 7, abolition of the CESE",
      "source_effect_fr": "Effet structurel — Constitution",
      "source_effect_en": "Structural effect — Constitution",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Véhicule juridique de 1.12 ; 0 € additionnel",
      "financial_nature_en": "Legal vehicle for 1.12; €0 additional",
      "deduplication_with": [
        "1.12"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.12",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Révision constitutionnelle 8, suppression de l’échelon régional",
      "title_en": "Constitutional revision 8, abolition of the regional tier",
      "source_effect_fr": "Effet structurel — Constitution",
      "source_effect_en": "Structural effect — Constitution",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUL",
      "accounting_sector_fr": "Administrations publiques locales (APUL)",
      "accounting_sector_en": "Local government (APUL)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / règle / contrôle : 0 € autonome ; seul un coût d’implémentation ou l’effet d’une mesure propriétaire peut être compté",
      "financial_owner_rule_en": "Governance / rule / oversight: €0 autonomously; only implementation cost or the effect of the substantive owner measure can be booked",
      "financial_nature_fr": "Véhicule juridique de 2.01 et mesures institutionnelles liées",
      "financial_nature_en": "Legal vehicle for 2.01 and related institutional measures",
      "deduplication_with": [
        "2.01",
        "1.06",
        "1.13"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.13",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Bilan public solennel à mi-mandat devant le Congrès",
      "title_en": "Formal public mid-term review before Congress",
      "source_effect_fr": "Effet structurel — effet institutionnel",
      "source_effect_en": "Structural effect — institutional effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Redevabilité ; coût marginal, pas économie directe",
      "financial_nature_en": "Accountability; marginal cost, no direct saving",
      "deduplication_with": [
        "10.15",
        "1.14"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.14",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Mandat permanent d’audit annuel à la Cour des comptes",
      "title_en": "Permanent annual audit mandate for the Court of Auditors",
      "source_effect_fr": "Effet structurel — effet institutionnel",
      "source_effect_en": "Structural effect — institutional effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Contrôle ; coût d’audit, aucune économie automatique",
      "financial_nature_en": "Oversight; audit cost, no automatic saving",
      "deduplication_with": [
        "9.10",
        "10.15"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.15",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Délégation parlementaire paritaire de suivi",
      "title_en": "Joint bicameral parliamentary monitoring delegation",
      "source_effect_fr": "Effet structurel — effet institutionnel",
      "source_effect_en": "Structural effect — institutional effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Contrôle parlementaire ; coût marginal, pas économie directe",
      "financial_nature_en": "Parliamentary oversight; marginal cost, no direct saving",
      "deduplication_with": [
        "9.09",
        "9.11",
        "10.13",
        "10.14"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.16",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Scénarios de repli référendaire",
      "title_en": "Referendum fallback scenarios",
      "source_effect_fr": "Effet structurel — effet institutionnel",
      "source_effect_en": "Structural effect — institutional effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Stratégie d'adoption : 0 € autonome",
      "financial_owner_rule_en": "Adoption strategy: €0 autonomously",
      "financial_nature_fr": "Stratégie d’adoption ; 0 € autonome",
      "financial_nature_en": "Adoption strategy; €0 autonomous effect",
      "deduplication_with": [
        "10.01",
        "10.02",
        "10.03",
        "10.05",
        "10.06",
        "10.07",
        "10.08",
        "10.09",
        "10.10",
        "10.11",
        "10.12"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "10.17",
      "category": "10",
      "category_fr": "Équilibre budgétaire et Constitution",
      "category_en": "Budget balance and Constitution",
      "title_fr": "Cellule réforme de l’État rattachée au Premier ministre",
      "title_en": "State-reform unit attached to the Prime Minister",
      "source_effect_fr": "Effet structurel — effet institutionnel",
      "source_effect_en": "Structural effect — institutional effect",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "investment_or_cost",
      "consolidation_gate": "cost_or_investment",
      "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain",
      "consolidation_gate_en": "Cost / investment — isolate before any gain",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "transition_or_program_cost",
      "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.",
      "timing_rule_en": "Investment or transition cost before any possible budget benefit.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.",
      "evidence_required_en": "Transition/investment cost and any gains separated over time.",
      "financial_owner_rule_fr": "Dépense / investissement : coût à isoler, jamais une économie automatique",
      "financial_owner_rule_en": "Expenditure / investment: isolate the cost; never book it as an automatic saving",
      "financial_nature_fr": "Structure de pilotage ; coût de fonctionnement, pas économie autonome",
      "financial_nature_en": "Delivery unit; operating cost, no autonomous saving",
      "deduplication_with": [
        "9.08",
        "2.04",
        "3.03"
      ],
      "audit_source": "/data/financial-audit-budget-constitution.json"
    },
    {
      "measure_id": "11.01",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Plafonnement des aides sociales en espèces",
      "title_en": "Cap on cash social benefits",
      "source_effect_fr": "5 à 8 milliards d’euros par an (index source) — section détaillée : 650 M€ à 1,3 Md€/an avant compensation en nature",
      "source_effect_en": "5 à 8 milliards d’euros par an (index source) — section détaillée : 650 M€ à 1,3 Md€/an avant compensation en nature",
      "source_low_m_eur": 5000.0,
      "source_high_m_eur": 8000.0,
      "source_numeric_status": "multiple_expressions",
      "source_confidence_marker": null,
      "booking_status": "linked_owner_rule",
      "consolidation_gate": "linked_owner",
      "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire",
      "consolidation_gate_en": "Linked owner — effect booked on the owner measure",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "linked_timing",
      "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.",
      "timing_rule_en": "Timing inherited from the owner measure after deduplication.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Identifier la mesure propriétaire unique et supprimer tout doublon avant chiffrage.",
      "evidence_required_en": "Identify the single owner measure and remove duplicates before costing.",
      "financial_owner_rule_fr": "Famille de réforme 11.01/11.02 : pas de double comptage",
      "financial_owner_rule_en": "11.01/11.02 reform family",
      "financial_nature_fr": "Réforme de composition des aides ; économie nette non validée",
      "financial_nature_en": "Benefit-composition reform; net saving not validated",
      "deduplication_with": [
        "11.02",
        "11.03",
        "11.04",
        "11.05",
        "9.07",
        "2.04"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.02",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Création de la carte citoyenne universelle, aides en nature",
      "title_en": "Universal citizen card for in-kind benefits",
      "source_effect_fr": "Effet structurel — aides en nature",
      "source_effect_en": "Effet structurel — aides en nature",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "implementation_cost",
      "consolidation_gate": "implementation_cost",
      "consolidation_gate_fr": "Coût de mise en œuvre — aucun gain autonome",
      "consolidation_gate_en": "Implementation cost — no autonomous saving",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "implementation_first",
      "timing_rule_fr": "Coût de mise en œuvre en amont ; aucun gain autonome.",
      "timing_rule_en": "Implementation cost up front; no autonomous saving.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Budget de mise en œuvre et calendrier ; aucun gain imputé à cette ligne.",
      "evidence_required_en": "Implementation budget and schedule; no saving booked to this line.",
      "financial_owner_rule_fr": "Coût de mise en œuvre",
      "financial_owner_rule_en": "implementation cost",
      "financial_nature_fr": "Investissement et transfert de forme ; pas économie autonome",
      "financial_nature_en": "Investment and delivery shift; no autonomous saving",
      "deduplication_with": [
        "11.01",
        "11.03",
        "9.01",
        "9.03",
        "9.12",
        "2.04"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.03",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Suivi en temps réel des bénéficiaires",
      "title_en": "Real-time monitoring of beneficiaries",
      "source_effect_fr": "Effet structurel — suivi des droits",
      "source_effect_en": "Effet structurel — suivi des droits",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_budget_or_revenue",
      "consolidation_gate": "split_public_effect",
      "consolidation_gate_fr": "Effet public à ventiler entre dépense et recette",
      "consolidation_gate_en": "Public effect to split between spending and revenue",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "split_then_cash",
      "timing_rule_fr": "Ventiler les canaux puis comptabiliser chaque flux à sa date réelle.",
      "timing_rule_en": "Split channels first, then book each flow on its actual date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Ventilation dépense/recette puis preuve propre à chaque flux.",
      "evidence_required_en": "Spending/revenue split, then evidence for each flow.",
      "financial_owner_rule_fr": "11.05 pour les recouvrements ; 9.07 pour l’effet effectifs",
      "financial_owner_rule_en": "11.05 for benefit-fraud recovery; 9.07 for workforce effect",
      "financial_nature_fr": "Outil de pilotage ; 0 € autonome",
      "financial_nature_en": "Management tool; €0 autonomous effect",
      "deduplication_with": [
        "11.01",
        "11.02",
        "11.05",
        "6.10",
        "9.07"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.04",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Conditionnalité des droits sociaux pour les ressortissants non européens",
      "title_en": "Conditional social rights for non-EU nationals",
      "source_effect_fr": "Chiffrage détaillé en fiche — historique 6 à 8 Md€/an dans la section détaillée",
      "source_effect_en": "Chiffrage détaillé en fiche — historique 6 à 8 Md€/an dans la section détaillée",
      "source_low_m_eur": 6000.0,
      "source_high_m_eur": 8000.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "linked_owner_rule",
      "consolidation_gate": "linked_owner",
      "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire",
      "consolidation_gate_en": "Linked owner — effect booked on the owner measure",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "linked_timing",
      "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.",
      "timing_rule_en": "Timing inherited from the owner measure after deduplication.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Identifier la mesure propriétaire unique et supprimer tout doublon avant chiffrage.",
      "evidence_required_en": "Identify the single owner measure and remove duplicates before costing.",
      "financial_owner_rule_fr": "11.04 seulement après validation juridique prestation par prestation",
      "financial_owner_rule_en": "11.04 only after benefit-by-benefit legal validation",
      "financial_nature_fr": "Réforme juridique par prestation ; chiffrage historique gelé",
      "financial_nature_en": "Benefit-by-benefit legal reform; historical estimate frozen",
      "deduplication_with": [
        "11.01",
        "11.02",
        "11.05"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.05",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Lutte contre la fraude aux prestations sociales",
      "title_en": "Combating social-benefit fraud",
      "source_effect_fr": "Chiffrage détaillé en fiche — recettes/indus à distinguer",
      "source_effect_en": "Chiffrage détaillé en fiche — recettes/indus à distinguer",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "public_budget_or_revenue",
      "consolidation_gate": "split_public_effect",
      "consolidation_gate_fr": "Effet public à ventiler entre dépense et recette",
      "consolidation_gate_en": "Public effect to split between spending and revenue",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "split_then_cash",
      "timing_rule_fr": "Ventiler les canaux puis comptabiliser chaque flux à sa date réelle.",
      "timing_rule_en": "Split channels first, then book each flow on its actual date.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Ventilation dépense/recette puis preuve propre à chaque flux.",
      "evidence_required_en": "Spending/revenue split, then evidence for each flow.",
      "financial_owner_rule_fr": "Registre unique fraude 6.10/11.05",
      "financial_owner_rule_en": "single 6.10/11.05 fraud ledger",
      "financial_nature_fr": "Indus évités/récupérés ; pas montant détecté brut",
      "financial_nature_en": "Overpayments prevented/recovered; not gross detected amount",
      "deduplication_with": [
        "6.10",
        "9.06",
        "9.07",
        "11.03",
        "11.01"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.06",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Réforme du financement public des syndicats",
      "title_en": "Reform of public funding for trade unions",
      "source_effect_fr": "1,2 milliard d’euros par an",
      "source_effect_en": "1,2 milliard d’euros par an",
      "source_low_m_eur": 1200.0,
      "source_high_m_eur": 1200.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "linked_owner_rule",
      "consolidation_gate": "linked_owner",
      "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire",
      "consolidation_gate_en": "Linked owner — effect booked on the owner measure",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "linked_timing",
      "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.",
      "timing_rule_en": "Timing inherited from the owner measure after deduplication.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Identifier la mesure propriétaire unique et supprimer tout doublon avant chiffrage.",
      "evidence_required_en": "Identify the single owner measure and remove duplicates before costing.",
      "financial_owner_rule_fr": "11.06 hors 11.07/11.08",
      "financial_owner_rule_en": "11.06 excluding 11.07/11.08",
      "financial_nature_fr": "Dépense à ventiler ; 1,2 Md€ non assimilable au seul fonds paritaire",
      "financial_nature_en": "Spending to decompose; €1.2bn cannot be equated with the mutual fund alone",
      "deduplication_with": [
        "11.07",
        "11.08",
        "6.11"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.07",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Suppression du crédit d'impôt syndical pour les particuliers",
      "title_en": "Abolition of the trade-union tax credit for individuals",
      "source_effect_fr": "144 millions d’euros par an",
      "source_effect_en": "144 millions d’euros par an",
      "source_low_m_eur": 144.0,
      "source_high_m_eur": 144.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "linked_owner_rule",
      "consolidation_gate": "linked_owner",
      "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire",
      "consolidation_gate_en": "Linked owner — effect booked on the owner measure",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "linked_timing",
      "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.",
      "timing_rule_en": "Timing inherited from the owner measure after deduplication.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Identifier la mesure propriétaire unique et supprimer tout doublon avant chiffrage.",
      "evidence_required_en": "Identify the single owner measure and remove duplicates before costing.",
      "financial_owner_rule_fr": "11.07",
      "financial_owner_rule_en": "11.07",
      "financial_nature_fr": "Recette fiscale potentielle ; coût fiscal courant à actualiser",
      "financial_nature_en": "Potential tax revenue; current tax-expenditure cost must be refreshed",
      "deduplication_with": [
        "11.06",
        "6.11"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.08",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Réduction des décharges syndicales dans les trois fonctions publiques",
      "title_en": "Reduction of union release time across the three civil services",
      "source_effect_fr": "800 millions d’euros par an",
      "source_effect_en": "800 millions d’euros par an",
      "source_low_m_eur": 800.0,
      "source_high_m_eur": 800.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "linked_owner_rule",
      "consolidation_gate": "linked_owner",
      "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire",
      "consolidation_gate_en": "Linked owner — effect booked on the owner measure",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "linked_timing",
      "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.",
      "timing_rule_en": "Timing inherited from the owner measure after deduplication.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Identifier la mesure propriétaire unique et supprimer tout doublon avant chiffrage.",
      "evidence_required_en": "Identify the single owner measure and remove duplicates before costing.",
      "financial_owner_rule_fr": "11.08 uniquement pour l’effet net masse salariale/capacité",
      "financial_owner_rule_en": "11.08 only for net payroll/capacity effect",
      "financial_nature_fr": "Temps de travail public ; économie uniquement si capacité réellement supprimée/redéployée",
      "financial_nature_en": "Public staff time; saving only if capacity is actually removed/redeployed",
      "deduplication_with": [
        "11.06",
        "2.04",
        "2.07",
        "9.07"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.09",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Publication intégrale des rémunérations publiques",
      "title_en": "Full publication of public remuneration",
      "source_effect_fr": "Effet structurel — transparence",
      "source_effect_en": "Effet structurel — transparence",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance : 0 € autonome",
      "financial_owner_rule_en": "governance only",
      "financial_nature_fr": "Transparence ; 0 € autonome",
      "financial_nature_en": "Transparency; €0 autonomous effect",
      "deduplication_with": [
        "10.08",
        "3.02",
        "1.08",
        "9.13"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.10",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Publication automatique des marchés publics au-delà de 25 000 euros",
      "title_en": "Automatic publication of public contracts above €25,000",
      "source_effect_fr": "Effet structurel — transparence de la commande publique",
      "source_effect_en": "Effet structurel — transparence de la commande publique",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance / open data : 0 € autonome hors coût",
      "financial_owner_rule_en": "governance/open data",
      "financial_nature_fr": "Extension d’un dispositif existant ; 0 € direct",
      "financial_nature_en": "Extension of an existing regime; €0 direct",
      "deduplication_with": [
        "11.12",
        "9.14",
        "9.13",
        "6.12",
        "8.04"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.11",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Publication des déclarations d'intérêts des agents A et A+",
      "title_en": "Publication of interest declarations for senior civil servants",
      "source_effect_fr": "Effet structurel — déclarations d’intérêts",
      "source_effect_en": "Effet structurel — déclarations d’intérêts",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Gouvernance : 0 € autonome",
      "financial_owner_rule_en": "governance only",
      "financial_nature_fr": "Extension de transparence ; 0 € direct",
      "financial_nature_en": "Transparency expansion; €0 direct",
      "deduplication_with": [
        "11.13",
        "11.14",
        "9.13",
        "10.08"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.12",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Contrôle préventif des marchés suspects",
      "title_en": "Preventive control of suspicious public contracts",
      "source_effect_fr": "Effet structurel — contrôle préventif",
      "source_effect_en": "Effet structurel — contrôle préventif",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "linked_owner_rule",
      "consolidation_gate": "linked_owner",
      "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire",
      "consolidation_gate_en": "Linked owner — effect booked on the owner measure",
      "accounting_sector": "MULTI_APU",
      "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire",
      "accounting_sector_en": "Multiple public subsectors — split required",
      "sector_split_required": true,
      "timing_class": "linked_timing",
      "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.",
      "timing_rule_en": "Timing inherited from the owner measure after deduplication.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Identifier la mesure propriétaire unique et supprimer tout doublon avant chiffrage.",
      "evidence_required_en": "Identify the single owner measure and remove duplicates before costing.",
      "financial_owner_rule_fr": "Registre unique intégrité des marchés publics",
      "financial_owner_rule_en": "single procurement integrity ledger",
      "financial_nature_fr": "Contrôle ; économie seulement si prix/dépense réellement évités",
      "financial_nature_en": "Control measure; saving only when expenditure is actually prevented",
      "deduplication_with": [
        "9.14",
        "11.10",
        "6.12",
        "8.04"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.13",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Sanctions pénales renforcées pour conflits d'intérêts non déclarés",
      "title_en": "Stronger criminal penalties for undeclared conflicts of interest",
      "source_effect_fr": "Effet structurel — sanctions",
      "source_effect_en": "Effet structurel — sanctions",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Garantie juridique : 0 € autonome",
      "financial_owner_rule_en": "legal safeguard",
      "financial_nature_fr": "Sanction juridique ; 0 € autonome",
      "financial_nature_en": "Legal sanction; €0 autonomous effect",
      "deduplication_with": [
        "11.11",
        "11.14"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "11.14",
      "category": "11",
      "category_fr": "Aides sociales, transparence et anticorruption",
      "category_en": "Social support, transparency and anticorruption",
      "title_fr": "Indépendance budgétaire renforcée de la Haute Autorité pour la transparence",
      "title_en": "Stronger budgetary independence for the HATVP",
      "source_effect_fr": "Effet structurel — contrôle démocratique",
      "source_effect_en": "Effet structurel — contrôle démocratique",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "implementation_cost",
      "consolidation_gate": "implementation_cost",
      "consolidation_gate_fr": "Coût de mise en œuvre — aucun gain autonome",
      "consolidation_gate_en": "Implementation cost — no autonomous saving",
      "accounting_sector": "APUC",
      "accounting_sector_fr": "Administrations publiques centrales (APUC)",
      "accounting_sector_en": "Central government (APUC)",
      "sector_split_required": false,
      "timing_class": "implementation_first",
      "timing_rule_fr": "Coût de mise en œuvre en amont ; aucun gain autonome.",
      "timing_rule_en": "Implementation cost up front; no autonomous saving.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Budget de mise en œuvre et calendrier ; aucun gain imputé à cette ligne.",
      "evidence_required_en": "Implementation budget and schedule; no saving booked to this line.",
      "financial_owner_rule_fr": "Coût de mise en œuvre / contrôle",
      "financial_owner_rule_en": "implementation/oversight cost",
      "financial_nature_fr": "Renforcement institutionnel assisté par IA ; coût net à mesurer",
      "financial_nature_en": "AI-assisted institutional strengthening; net cost to measure",
      "deduplication_with": [
        "10.14",
        "11.11",
        "11.13",
        "9.03",
        "9.07",
        "9.12",
        "9.13"
      ],
      "audit_source": "/data/financial-audit-social-transparency.json"
    },
    {
      "measure_id": "12.01",
      "category": "12",
      "category_fr": "Égalité devant la loi et régimes dérogatoires",
      "category_en": "Equality and special schemes",
      "title_fr": "Extinction des régimes spéciaux résiduels non encore fermés",
      "title_en": "Closure of remaining special pension schemes",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Effet structurel",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Fermeture structurelle : aucun gain automatique à court terme",
      "financial_owner_rule_en": "structural closure",
      "financial_nature_fr": "Fermeture juridique ; effet budgétaire surtout de long terme",
      "financial_nature_en": "Legal closure; mainly long-term budget effect",
      "deduplication_with": [
        "12.02",
        "12.03",
        "12.04"
      ],
      "audit_source": "/data/financial-audit-equality-special-schemes.json"
    },
    {
      "measure_id": "12.02",
      "category": "12",
      "category_fr": "Égalité devant la loi et régimes dérogatoires",
      "category_en": "Equality and special schemes",
      "title_fr": "Convergence progressive des paramètres sur 10 ans",
      "title_en": "Gradual convergence of parameters over ten years",
      "source_effect_fr": "400 à 800 millions d’euros par an",
      "source_effect_en": "400 à 800 millions d’euros par an",
      "source_low_m_eur": 400.0,
      "source_high_m_eur": 800.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "public_budget_or_revenue",
      "consolidation_gate": "split_public_effect",
      "consolidation_gate_fr": "Effet public à ventiler entre dépense et recette",
      "consolidation_gate_en": "Public effect to split between spending and revenue",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "ten_year_convergence",
      "timing_rule_fr": "Convergence sur dix ans : montée en charge annuelle explicite, sans capitaliser immédiatement l’effet de régime permanent.",
      "timing_rule_en": "Ten-year convergence: explicit annual phase-in; do not book steady-state effect immediately.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Ventilation dépense/recette puis preuve propre à chaque flux.",
      "evidence_required_en": "Spending/revenue split, then evidence for each flow.",
      "financial_owner_rule_fr": "Budget public des retraites",
      "financial_owner_rule_en": "public pension budget",
      "financial_nature_fr": "Économie budgétaire potentielle ; propriétaire financier du bloc retraites",
      "financial_nature_en": "Potential budget saving; financial owner of the pension block",
      "deduplication_with": [
        "12.01",
        "12.03",
        "12.04"
      ],
      "audit_source": "/data/financial-audit-equality-special-schemes.json"
    },
    {
      "measure_id": "12.03",
      "category": "12",
      "category_fr": "Égalité devant la loi et régimes dérogatoires",
      "category_en": "Equality and special schemes",
      "title_fr": "Transparence intégrale du coût de chaque régime spécial",
      "title_en": "Full transparency on the cost of each special scheme",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Effet structurel",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Transparence : 0 € autonome",
      "financial_owner_rule_en": "transparency",
      "financial_nature_fr": "Transparence ; 0 € autonome",
      "financial_nature_en": "Transparency; €0 autonomous effect",
      "deduplication_with": [
        "12.01",
        "12.02",
        "9.13",
        "10.14",
        "11.09"
      ],
      "audit_source": "/data/financial-audit-equality-special-schemes.json"
    },
    {
      "measure_id": "12.04",
      "category": "12",
      "category_fr": "Égalité devant la loi et régimes dérogatoires",
      "category_en": "Equality and special schemes",
      "title_fr": "Interdiction constitutionnelle de créer de nouveaux régimes dérogatoires",
      "title_en": "Constitutional ban on creating new special schemes",
      "source_effect_fr": "Effet structurel",
      "source_effect_en": "Effet structurel",
      "source_low_m_eur": null,
      "source_high_m_eur": null,
      "source_numeric_status": "unquantified",
      "source_confidence_marker": null,
      "booking_status": "no_autonomous_booking",
      "consolidation_gate": "no_autonomous_booking",
      "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome",
      "consolidation_gate_en": "Rule / governance — €0 autonomous booking",
      "accounting_sector": "ASSO",
      "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)",
      "accounting_sector_en": "Social-security funds (ASSO)",
      "sector_split_required": false,
      "timing_class": "no_autonomous_timing",
      "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.",
      "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Aucune preuve monétaire autonome : rattachement à une mesure propriétaire ou coût d’implémentation.",
      "evidence_required_en": "No autonomous monetary evidence: link to an owner measure or implementation cost.",
      "financial_owner_rule_fr": "Garantie constitutionnelle : 0 € autonome",
      "financial_owner_rule_en": "constitutional safeguard",
      "financial_nature_fr": "Verrou constitutionnel ; 0 € autonome",
      "financial_nature_en": "Constitutional safeguard; €0 autonomous effect",
      "deduplication_with": [
        "12.01",
        "12.02",
        "10.06",
        "10.09"
      ],
      "audit_source": "/data/financial-audit-equality-special-schemes.json"
    },
    {
      "measure_id": "12.05",
      "category": "12",
      "category_fr": "Égalité devant la loi et régimes dérogatoires",
      "category_en": "Equality and special schemes",
      "title_fr": "Plafonnement en volume du tarif agent des industries électriques et gazières",
      "title_en": "Volume cap on the energy-sector employee tariff",
      "source_effect_fr": "250 à 350 millions d’euros par an",
      "source_effect_en": "250 à 350 millions d’euros par an",
      "source_low_m_eur": 250.0,
      "source_high_m_eur": 350.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "public_enterprise_or_mixed",
      "consolidation_gate": "mixed_enterprise_channel",
      "consolidation_gate_fr": "Compte mixte — ventilation entreprise / administrations",
      "consolidation_gate_en": "Mixed account — split enterprise / general government",
      "accounting_sector": "PUBLIC_ENTERPRISE",
      "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé",
      "accounting_sector_en": "Public enterprise / separate operating account",
      "sector_split_required": false,
      "timing_class": "split_enterprise_public",
      "timing_rule_fr": "Ventiler entreprise et administrations ; temporalité propre à chaque flux.",
      "timing_rule_en": "Split enterprise and general government; each flow keeps its own timing.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Ventilation entreprise/administrations et preuve de chaque flux.",
      "evidence_required_en": "Enterprise/general-government split and evidence for each flow.",
      "financial_owner_rule_fr": "Compte d’exploitation IEG/EDF",
      "financial_owner_rule_en": "IEG/EDF operating account",
      "financial_nature_fr": "Gain d’entreprise publique / IEG ; pas économie budgétaire directe",
      "financial_nature_en": "Public-enterprise / IEG gain; not a direct budget saving",
      "deduplication_with": [
        "12.06",
        "12.07",
        "12.08",
        "7.01"
      ],
      "audit_source": "/data/financial-audit-equality-special-schemes.json"
    },
    {
      "measure_id": "12.06",
      "category": "12",
      "category_fr": "Égalité devant la loi et régimes dérogatoires",
      "category_en": "Equality and special schemes",
      "title_fr": "Exclusion des résidences secondaires du tarif dérogatoire",
      "title_en": "Exclusion of secondary homes from the preferential tariff",
      "source_effect_fr": "40 à 70 millions d’euros par an",
      "source_effect_en": "40 à 70 millions d’euros par an",
      "source_low_m_eur": 40.0,
      "source_high_m_eur": 70.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "public_enterprise_or_mixed",
      "consolidation_gate": "mixed_enterprise_channel",
      "consolidation_gate_fr": "Compte mixte — ventilation entreprise / administrations",
      "consolidation_gate_en": "Mixed account — split enterprise / general government",
      "accounting_sector": "PUBLIC_ENTERPRISE",
      "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé",
      "accounting_sector_en": "Public enterprise / separate operating account",
      "sector_split_required": false,
      "timing_class": "split_enterprise_public",
      "timing_rule_fr": "Ventiler entreprise et administrations ; temporalité propre à chaque flux.",
      "timing_rule_en": "Split enterprise and general government; each flow keeps its own timing.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Ventilation entreprise/administrations et preuve de chaque flux.",
      "evidence_required_en": "Enterprise/general-government split and evidence for each flow.",
      "financial_owner_rule_fr": "Compte d’exploitation IEG/EDF",
      "financial_owner_rule_en": "IEG/EDF operating account",
      "financial_nature_fr": "Gain d’entreprise IEG ; assiette à documenter",
      "financial_nature_en": "IEG enterprise gain; base to be documented",
      "deduplication_with": [
        "12.05",
        "12.08"
      ],
      "audit_source": "/data/financial-audit-equality-special-schemes.json"
    },
    {
      "measure_id": "12.07",
      "category": "12",
      "category_fr": "Égalité devant la loi et régimes dérogatoires",
      "category_en": "Equality and special schemes",
      "title_fr": "Rétablissement de l'abonnement et des taxes de droit commun",
      "title_en": "Restoration of standard subscription charges and taxes",
      "source_effect_fr": "60 à 90 millions d’euros par an",
      "source_effect_en": "60 à 90 millions d’euros par an",
      "source_low_m_eur": 60.0,
      "source_high_m_eur": 90.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "public_enterprise_or_mixed",
      "consolidation_gate": "mixed_enterprise_channel",
      "consolidation_gate_fr": "Compte mixte — ventilation entreprise / administrations",
      "consolidation_gate_en": "Mixed account — split enterprise / general government",
      "accounting_sector": "MIXED_APU_PUBLIC_ENTERPRISE",
      "accounting_sector_fr": "Compte mixte administrations publiques + entreprise publique",
      "accounting_sector_en": "Mixed general-government + public-enterprise account",
      "sector_split_required": true,
      "timing_class": "split_enterprise_public",
      "timing_rule_fr": "Ventiler entreprise et administrations ; temporalité propre à chaque flux.",
      "timing_rule_en": "Split enterprise and general government; each flow keeps its own timing.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Ventilation entreprise/administrations et preuve de chaque flux.",
      "evidence_required_en": "Enterprise/general-government split and evidence for each flow.",
      "financial_owner_rule_fr": "Compte mixte : entreprise IEG + recettes publiques",
      "financial_owner_rule_en": "split: IEG enterprise + public revenue",
      "financial_nature_fr": "Recette mixte : fournisseur + fiscalité ; à ventiler",
      "financial_nature_en": "Mixed revenue: supplier + taxation; must be split",
      "deduplication_with": [
        "12.05",
        "12.08"
      ],
      "audit_source": "/data/financial-audit-equality-special-schemes.json"
    },
    {
      "measure_id": "12.08",
      "category": "12",
      "category_fr": "Égalité devant la loi et régimes dérogatoires",
      "category_en": "Equality and special schemes",
      "title_fr": "Convergence sur 10 ans pour les retraités et ayants droit",
      "title_en": "Ten-year convergence for retirees and beneficiaries",
      "source_effect_fr": "150 à 250 millions d’euros par an",
      "source_effect_en": "150 à 250 millions d’euros par an",
      "source_low_m_eur": 150.0,
      "source_high_m_eur": 250.0,
      "source_numeric_status": "single_expression",
      "source_confidence_marker": null,
      "booking_status": "public_enterprise_or_mixed",
      "consolidation_gate": "mixed_enterprise_channel",
      "consolidation_gate_fr": "Compte mixte — ventilation entreprise / administrations",
      "consolidation_gate_en": "Mixed account — split enterprise / general government",
      "accounting_sector": "PUBLIC_ENTERPRISE",
      "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé",
      "accounting_sector_en": "Public enterprise / separate operating account",
      "sector_split_required": false,
      "timing_class": "ten_year_convergence",
      "timing_rule_fr": "Convergence sur dix ans : effets entreprise année par année, sans double compte avec 12.05–12.07.",
      "timing_rule_en": "Ten-year convergence: enterprise effects year by year, without double counting 12.05–12.07.",
      "certified_for_global_total": false,
      "evidence_required_fr": "Ventilation entreprise/administrations et preuve de chaque flux.",
      "evidence_required_en": "Enterprise/general-government split and evidence for each flow.",
      "financial_owner_rule_fr": "Compte d’exploitation IEG/EDF",
      "financial_owner_rule_en": "IEG/EDF operating account",
      "financial_nature_fr": "Convergence tarifaire ; forte interaction avec 12.05–12.07",
      "financial_nature_en": "Tariff convergence; strong interaction with 12.05–12.07",
      "deduplication_with": [
        "12.05",
        "12.06",
        "12.07"
      ],
      "audit_source": "/data/financial-audit-equality-special-schemes.json"
    }
  ]
}